Adjusted Trial Balance

DetailInfo

Shabby Computer Systems Adjusted Trial Balance Worksheet December 31, xxxx


Account Name / Description	Trial Balance		Adjusting Entries				Adjusted Trial Balance
	Debit	Credit	Debit	Ref	Credit	Ref	Debit	Credit
Balance Sheet Accounts
Cash	5500				240	5	5260
Accounts Receivable	25800				1000	2	24800
Office Supplies Inventory	1500				1200	1	300
Prepaid Insurance	6000				6000	3
Inventory for Resale	10500		70000	4	72500	4	8000
Truck	15500				3100	6	12400
Accounts Payable		1000						1000
Other Accruals					500	7		500
Shabby Computer Systems, Capital		22100						22100

Shabby Computer Systems, Drawings	24000						24000

Total Balance Sheet Accounts	88800	32100					74760	32600

Revenue & Expense Accounts
Consulting Services		50000						50000
Computer Sales		100000						100000
Cost of Goods Sold-Computers			72500	4			72500
Purchases	70000				70000	4
Rent Expense	6000						6000
Utilities Expense	4800						4800
Office Supplies			1200	1			1200
Insurance Expense			6000	3			6000
Vehicle Operation Expense	3600						3600
Maintenance & Repairs	2400		500	7			2900
Depreciation Expense			3100	6			3100
Bad Debt Expense			1000	2			1000
Bank Charges			240	5			240
Advertising Expense	4500				250	8	4250
Professional Fees Expense	2000		250	8			2250

Total Revenue/Expense Accounts	93300	150000					107840	150000

Total All Accounts	182100	182100					182600	182600