Letter	Code	Number	APPLY		SMITH	69000
S	83	64	19000
M	77	64	13000
I	73	64	9000
T	84	64	20000
H	72	64	8000
F	70	64	6000
G	71	64	7000
H	72	64	8000
I	73	64	9000
J	74	64	10000
K	75	64	11000
L	76	64	12000
M	77	64	13000
N	78	64	14000
O	79	64	15000
P	80	64	16000
Q	81	64	17000
R	82	64	18000
S	83	64	19000
T	84	64	20000
U	85	64	21000
V	86	64	22000
W	87	64	23000
X	88	64	24000
Y	89	64	25000
Z	90	64	26000

	Jardine System Company
	Work Sheet
	For Year Ended December 31, 2019
		Unadjusted						Adjusted
No.	Account Title	Trial Balance			Adjustments			Trial Balance
		DR	CR		DR		CR	DR	CR
201	Accounts payable		65,000			(d)	54,300
127	Accounts Receivables	205,000				(a)	13,000
168	Accumulated depreciation-Building		125,000			(c)	185,000
633	Advertising expenses	47,000		(d)	5,000
685	Amortization expense	102,000
167	Building	750,000
101	Cash	215,000
301	Common Stock		400,000
501	Cost of Goods Sold	1,450,000		(a)	13,000
612	Depreciation-Equipment			(c)	185,000
637	Insurance expense			(d)	4,300
684	Interest expense	70,000
203	Interest payable		30,000
131	Inventory	29,000		(b)	4,300
176	Land	70,000
251	Long-term notes payable		254,000
430	Other Revenue		69,000
640	Rent expense	36,000		(d)	1,000
208	Rent payable					(e)	5,000
686	Repairs expense	32,000		(d)	41,000
305	Retained Earnings		635,000			(b)	4,300
683	Salaries expense	875,000		(e)	5,000
401	Sales		2,721,000
126	Short-term Investments	152,000
202	Short-term notes payable		70,000
129	Short-term Receivables	69,000
652	Supplies expense	24,000		(d)	3,000
186	Trade Marks / Patents	200,000
690	Utilities expense	43,000
	Totals	4,369,000	4,369,000		261,600		261,600	-	-

2) Complete adjusted trial balance of worksheet
3) Use your completed worksheet to prepare (a) net income, (b) Statement of Owner's Equity and (c) balance sheet as of December 31, 2019.