Worksheet September 30, 2018 Account: Accumulated Depreciation Date: 2018 Description 9/1/18 Opening Balance GL No: 130 Balance (DR or CR) PR DR CR Unadjusted Trial Balance Adjustments Adjusted Trial Balance DR CR DR CR DR CR Account Titles Cash $ 3,000 950 $ $ Account: Unearned Revenue Date: 2018 Description 9/1/18 Opening Balance GL No: 210 Balance (DR or CR) PR DR 830 5,500 CR $ $ S 1,800 1,250 1,700 $ Accounts Receivable Office Supplies Equipment Accumulated Depreciation Accounts Payable Unearned Revenue Salaries Payable Rizzo, Capital Rizzo, Drawing Service Revenue Salaries Expense Depreciation Expense Supplies Expense TOTAL GL No: 220 Balance (DR or CR) $ Account: Salaries Payable Date: 2018 Description 9/1/18 Opening Balance 4,030 PR DR CR $ 500 $ 4,200 $ 2,200 Account: Service Revenue Date: 2018 Description 9/1/18 Opening Balance GL No: 400 Balance (DR or CR) $ 12,980 $ 12,980$ PR DR CR JOURNAL Page 1 GL No: 530 Balance (DR or CR) Date Account Title and Explanation PR Debit Credit Account: Salaries Expense Date: 2018 Description 9/1/18 Opening Balance PR DR CR 9/30/2018 Unearned Revenue of $850 now earned 9/30/2018 $430 of supplies still on hand GL No: 535 Account: Depreciation Expense Date: 2018 Description 9/1/18 Opening Balance PR DR CR Balance (DR or CR) 9/30/2018 Salaries accured but not paid $2,430 9/30/2018 Depreciation on equipment $600 Account: GL No: 540 Supplies Expense Description Date: 2018 PR DR CR Balance (DR or CR)