Work Sheet December 31,2017 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Account } & \multicolumn{2}{|c|}{\begin{tabular}{l} Unadjusted \\ Trial Balance \end{tabular}} & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{\begin{tabular}{c} Adjusted \\ Trial Balance \end{tabular}} & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{\begin{tabular}{l} Balance Sheet \& Statement \\ of Changes in Equity \end{tabular}} \\ \hline & Dr: & Cr: & Dr: & Cr: & Dr: & Cr. & Dr: & Cr. & Dr. & Cr. \\ \hline Cash & 15 & & & & & & & & & \\ \hline Accounts receivable & 22 & & & & & & & & & \\ \hline Supplies & 25 & & & 8 & & & & & & \\ \hline Ed Wolt, capital & & 40 & & & & & & & & \\ \hline Ed Wolt, withdrawals & 12 & & & & & & & & & \\ \hline Service revenue & & 48 & & & & & & & & \\ \hline Supplies expense & 14 & & 8 & & & & & & & \\ \hline Totals & 88 & 88 & 8 & 8 & & & & & & \\ \hline & & & & & & & & & & \\ \hline \end{tabular}