KENT CINEMA

WORKSHEET
July 31, 2001

ADJUSTED
TRIAL BALANCE ADJUSTMENT TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Balance Sheet A/c.
Cash 20000 20000 20000
Prepaid Film Rental 31200 15200 16000 16000
Land 80000 80000 80000
Building 168000 168000 168000
Accumulated Depreciation (Building) 10500 700 11200 11200
Projection Equipment 36000 36000 36000
Accumulated Depreciation (Equipment) 3000 600 3600 3600
Note Payable 190000 190000 190000
Account Payable 4400 4400 4400
Unearned Admission Revenue 1000 500 500 500
Li Trong Capital 103400 103400 103400
Li Trong Drawing 3500 3500 3500
interest payable 1650 1650 1650
concessional revenue receivable 2250 2250 2250
salay payable 1500 1500 1500

Income Statement A/c.

Admission Revenue 36900 500 37400 37400
Salaries Expanses 8700 1500 10200 10200
Light and Power Expanses 1800 1800 1800
rent expanse 15200 15200 15200
dep.expanse (B) 700 700 700
dep.expanse (eq) 600 600 600
Interest expanse 1650 1650 1650
concessional revenue 2250 2250 2250
316250
Net Income *9500

Total: 349200 349200 22400 22400 355900 355900 30150 39650 325750 325750
*Add Net Income to Credit side