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Mastery Problem: The Adjusting Process Unadjusted Financial Statements These financial statements were prepared from the unadjusted trial balance. Cole Designs Inc. Income Statement For the Year Ended December 31, 2043 Fees earned $70,200 Wages expense (44,450) et come $25.750 Cote Designs Inc. Balance Sheet December 31, 2013 Assets $5,500 32,200 3.575 Cash ACCOUNTS Feable Supplies Prepaidance Otheque Tabs 3. 11,000 $56,025 Liabilities Stockholders' Equity Common too 1.000 My own Submissioner for Grading 32,200 3,575 3,800 11,000 $56,075 Accounts receivable Supplies Prepaid insurance Office equipment Total assets Liabilities Unearned fees Stockholders' Equity Common stock Retained earnings Total liabilities and stockholders' equity $9,200 $12,000 34,875 46,875 $56,075 Adjusted Financial Statements