Embed Size (px)
Citation preview
ACC 100 - P3-2AAdjustmentsRange: A1: R48
Neosho River ResortTrial Balance
August 31, 2010
Unadjusted AdjustedAccount Trial Balance Adjustments Trial Balance
Account No. Debit Credit Debit Credit Debit CreditCash 101 19,600 Accounts Receivable 112 Supplies 126 3,300 Pre-paid Insurance 130 6,000 Land 140 25,000 Cottages 143 125,000 Accum. Depr - Cottages 144 Furniture 149 26,000 Accum. Depr - Furniture 150 Accounts Payable 201 6,500 Unearned Rent Revenue 209 7,400 Salaries Payable 212 Interest Payable 230 Mortgage Payable 275 80,000 P.Harder, Capital 301 100,000 P.Harder, Drawing 306 5,000 Rent Revenue 429 80,000
Depre. Expense - Cottages 620 Depr. Expense - Furniture 631 Repair Expense 622 3,600 Supplies Expense 631 Interest Expense 718 Insurance Expense 722 Salaries Expense 726 51,000 Utilities Expense 732 9,400
Total 273,900 273,900 0 0 0 0
Net Income
a. Insurance Expense - $1,200b. Supplies Expense - $2,700c1. Depreciation Expense - Cottages - $1,500
