Adjusted Trial

Balance Income Statement Statement of

Account Titles Financial Position
Dr Cr Dr Cr Dr Cr
Cash Rp7,442 Rp7,442
Account Receiveable Rp7,840 Rp7,840
Prepaid Rent Rp2,280 Rp2,280
Equipment Rp23,000 Rp23,000
Accumulated Rp4,800
Depreciation-Equipment
Rp4,800
Notes Payable Rp5,700 Rp5,700
Account Payable Rp5,672 Rp5,672
Share Capital-Ordinary Rp22,000 Rp22,000
Retained Earnings Rp4,000 Rp5,333
Dividends Rp3,000 Rp3,000
Service Revenue Rp12,590 Rp12,590
Rp9,840
Salaries and Wages
Expenses Rp9,840
Rent Expense Rp760 Rp760
Depreciation Expense Rp600 Rp600
Interest Expense Rp57 Rp57
Interest Payable Rp57 Rp57
Income Summary Rp1,333
Rp54,819 Rp54,819 Rp12,590 Rp12,590 Rp43,562 Rp43,562
 Adjusted Trial
Balance Income Statement Statement of
Account Titles Financial Position
Dr Cr Dr Cr Dr Cr
Cash Rp7,442 Rp7,442
Account Receiveable Rp7,840 Rp7,840
Prepaid Rent Rp2,280 Rp2,280
Equipment Rp23,000 Rp23,000
Accumulated Rp4,800
Depreciation-
Equipment
Rp4,800
Notes Payable Rp5,700 Rp5,700
Account Payable Rp5,672 Rp5,672
Share Capital-Ordinary Rp22,000 Rp22,000
Retained Earnings Rp4,000 Rp5,333
Dividends Rp3,000 Rp3,000
Service Revenue Rp12,590 Rp12,590
Rp9,840

Salaries and Wages

Expenses Rp9,840
Rent Expense Rp760 Rp760
Depreciation Expens Rp600 Rp600
Interest Expense Rp57 Rp57
Interest Payable Rp57 Rp57
Income Summary Rp1,333
Rp54,819 Rp54,819 Rp12,590 Rp12,590 Rp43,562 Rp43,562
 Account Title Trial Balance Adjustment Adjusted Trial Balance Income Statement
Dr Cr Dr Cr Dr Cr dr
Cash 4120 4120

Account Receiveable 2640 2640

Supplies 1900 1440 460
Account Payable 1120 1120
Unearned Service
Revenue 240 140 100
Share Capital-
Ordinary 5000 5000
Retained Earnings
Service Revenue 3400 140 3540
Salaries and Wages
Expense 860 250 1110 1110
Miscellaneous
Expense
240 240 240
Supplies Expense 1440 1440 1440
Salaries Payable 250 250
income summaries 750
9760 9760 1830 1830 10010 10010 3540

Other Data
Physical Count 460
Unearned Service
Revenue 100
Accrued Salaries 250

Journal Entriies
Supplies Expenses 1440
Supplies 1440
Unearned Service
Earned 140

Service Revenue 140

Salaries Expense 250
Salaries Payable 250
Income Statement St of Financial Position
cr dr cr
4120

2640
460
1120

100

5000
750
3540

250

3540 7220 0k