INTS COMPUTER CONSULTING INC ADJUSTMENT 6 UNADJUSTED TRIAL BALANCE DR CR 15,000 30.000 DR CR Heade 1.700 2,000 160,000 -00 Table 9.000 10,000 -00 6.000 7 8 CASH ACCOUNT RECEIVABLE 10 INTEREST RECEIVABLE 11 SUPPLIES 12 PREPAID INSURANCE 13 BUILDING 14 ACCUMULATED DEPRECIATION-BUILDING 15 EQUIPMENT 10 ACCUMULATED DEPRECIATION EQUIPMENT 17 ACCOUNTS PAYABLE 18 LOAN PAYABLE 19 NOTE PAYABLE 20 WAGES PAYABLE 21 UNEARNED FEES 22 UNEARNED RENT 23 COMMON STOCK 24 RETAINED EARNINGS JANUARY 1, 2019 26 DIVIDEND PAID 26 FEES EARNED 27 RENTAL INCOME as ADVERTISING EXPENSE ADJUSTED TRIAL BALANCE DR CR 15.000 31,950 950 550 1.150 -00 160,000 -00 12.200 16,500 -00 -00 7.200 -00 3,625 -00 7.500 -00 140,000 -00 4.150 4.250 -00 5.250 -00 30,000 -00 7,000 2.000 -00 -00 65.700 -00 1.750 825 Table 140,000 Outill 6.000 7.000 30,000 7.000 Grid Line 2,000 62.000 Altern ou O AVENADE MIN 0 MAX Row & C O COUNTA 0 PROB4 PI & 8 8 8 8 8 8 8 8 140.000 4.150 4.250 5.250 30,000 7,000 -00 65.700 5.750 + PROBI PROB2 PROB3 B c F H NOTE PAYABLE 140,000 20 WAGES PAYABLE 21 UNEARNED FEES 6,000 22 UNEARNED RENT 7.000 23 COMMON STOCK 30.000 24 RETAINED EARNINGS JANUARY 1, 2019 7.000 25. DIVIDEND PAID 2.000 26 FEES EARNED 62.000 27 RENTAL INCOME 28 ADVERTISING EXPENSE 29 WAGES EXPENSES 42.300 30 SUPPLIES EXPENSES 31 INSURANCE EXPENSE 32 RENT -00 33 DEPRECIATION EXPENSE 6,000 34 UTILITIES EXPENSE 35 INTEREST INCOME 268.000 268,000 -00 -00 37 38 INSTRUCTIONS 301. JOURNALIZE THE ENTRIES THAT ADJUST THE ACCOUNTS AT DECEMBER 31, 2019 40 SOME ACCOUNTS WERE AFFECTED BY TWO OR MORE DIFFERENT ADJUSTING ENTRIES 41 2. PREPARE AN INCOME STATEMENT, A STATEMENT OF RETAINED EARNINGS AND A BALANCE SHEET 42 3. JOURNALIZE CLOSING ENTRIES USE INCOME SUMMARY ACCOUNT 46.450 1.150 850 1.950 9.400 850 -00 289,575 950 289 575 44 esc 80 2 DOO F - :7 # $ %