Worksheet UNADJUSTED TRIAL BALANCE DEBIT CREDIT Cash Accounts Receivable Interest Receivable Note Receivable 53,466 10,000 25,000 Inventory 71,400 Supplies 2,600 Prepaid Rant 6,000 Prepaid Insurance 2,400 Equipment 43,000 Accum Depreciation Accounts payable Notes Payable Interest Payable Utilities Payable Salaries Payable Unearned Rent Revenue Capital Wehdrawls Sales Rent Revenue Interest Revenue Cost of Goods Sold 46,343 Sales Discount 751 Utilities Expense Salaries Expense Insurance Expense Rent Expense Supplies Expense Interest Expense Depreciation Expense TOTAL 88,310 12,000 ADJUSTMENTS ADJUSTED TRIAL BALANCE DEBIT CREDIT DEBIT CREDIT POST CLOSING TRIAL BALANCE DEBIT CREDIT 53,466 53,466 10,000 10,000 1,140 1,140 1,140 25,000 25,000 71,400 71,400 2,173 427 427 2,527 3,473 1,473 400 2,000 2,000 43,000 43,000 8,000 8,000 8,000 88,310 88,310 12,000 12,000 300 300 300 2,500 2,500 2,500 2,000 2,000 2,000 4,000 91,550 4,000 4,044 70,944 91,550 96,796 4,044 4,000 1,140 70,944 4,000 1,140 46,343 751 2,500 2,500 1,800 2,000 3,800 400 400 2.527 2.527 2.173 2,173 300 300 8,000 266,804 266,804 23,040 23,040 8,000 280,744 280,744 209,906 209,906