YOUNT ADVERTISING AGENCY Cash Accounts Receivable Art Supplies Prepaid Insurance Printing Equipment Accumulated Amortization Accounts Payable Interest Payable Note Payable Unearned Advertising Revenue Salaries Payable T. Yount, Capital T. Yount, Drawings Advertising Revenue Salaries Expense Insurance Expense Interest Expense Amortization Expense Art Supplies Expense Rent Expense Totals Trial Balance December 31,2002 Before Adjustment Dr. Cr. $ 11,000 20,000 8,400 3,350 60,000 $28,000 5,000 0 5,000 7,000 0 25,500 12,000 58,600 10,000 350 4,000 $129,100 $129,100 _ e . After Adjustment L B $ 11,000 21,500 5,000 2,500 60,000 $35,000 5,000 150 5,000 5,600 1,300 25,500 12,000 61,500 11,300 850 500 7,000 3,400 4,000 $139,050 $139,050 _ T