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Worksheet | Adjusted | Adjusted | Income Statement | Balance Sheet | ||||

Account Titles | Debit | Credit | Debit | Credit | Debit | Credit | Asset | Liabilities |

Cash | 37,000.00 | 37,000.00 | 37,000.00 | |||||

Supplies | 18,600.00 | 4,200.00 | 4,200.00 | |||||

Prepaid Insurance | 31,900.00 | 3,900.00 | 3,900.00 | |||||

Land | 80,000.00 | 80,000.00 | 80,000.00 | |||||

Equipment | 120,000.00 | 120,000.00 | 120,000.00 | |||||

Accumulated Depreciation- Equipment | 36,200.00 | 42,000.00 | (42,000.00) | |||||

Accounts Payable | 14,200.00 | 14,200.00 | 14,200.00 | |||||

Unearned Revenue | 2,700.00 | 700.00 | 700.00 | |||||

Interest Payable | 6,000.00 | 6,000.00 | ||||||

Property Tax Payable | 3,000.00 | 3,000.00 | ||||||

Common Stock | 50,000.00 | 50,000.00 | 50,000.00 | |||||

Retained Earnings | 109,700.00 | 109,700.00 | 109,700.00 | |||||

Dividend declared | 14,000.00 | 14,000.00 | (14,000.00) | |||||

Consulting Revenue | 278,500.00 | 280,500.00 | 280,500.00 | |||||

Salaries Expense | 109,000.00 | 109,000.00 | 109,000.00 | |||||

Repairs Expense | 30,500.00 | 30,500.00 | 30,500.00 | |||||

Advertising Expense | 9,400.00 | 9,400.00 | 9,400.00 | |||||

Utilities Expense | 16,900.00 | 16,900.00 | 16,900.00 | |||||

Property Tax Expense | 18,000.00 | 21,000.00 | 21,000.00 | |||||

Interest Expense | 6,000.00 | 12,000.00 | 12,000.00 | |||||

Insurance Expense | 28,000.00 | 28,000.00 | ||||||

Supplies Expense | 14,400.00 | 14,400.00 | ||||||

Depreciation Expense | 5,800.00 | 5,800.00 | ||||||

Total | 491,300.00 | 491,300.00 | 506,100.00 | 506,100.00 | 247,000.00 | 280,500.00 | ||

Net Income | 33,500.00 | 33,500.00 | ||||||

Total | 491,300.00 | 491,300.00 | 506,100.00 | 506,100.00 | 280,500.00 | 280,500.00 | 203,100.00 | 203,100.00 |

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