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Kristen Company Adjusted Trial Balance July 31, 2014 No. Account Titles Debits Credits 101 Cash $9,840 112 Accounts Receivable 8,140 157 Equipment 15,900 167 Accumulated $5,400 DepreciationEquip. 201 Accounts Payable 2,220 Rent 208 Unearned 3,800 Revenue 311 Common Stock 18,000 320 Retained Earnings 20,260 332 Dividends 12,000 404 Service Revenue 64,000 429 Rent Revenue 6,500 711 Depreciation Expense 3,700 Salaries and Wages 720 Expense 55,700 732 Utilities Expense 14,900 $120,180 $120,180 Instructions a) Prepare the income sta Instructions a) Prepare the income statement, retained earnings statement and the classified balance sheet Kristen CO For the Quarter Ended March 31, 2014 Income Statement Kristen CO Retained Earnings Statement For the Quarter Ended March 31, 2014 Dividends Kristen CO Balance Sheet 31-Jul-14 Account titles Cash Accounts Rec. Supplies Prepaid Insurance Equipment Trail Balance Debit Credit 11,410 5,920 1,250 2,400 Eric Baker P.I., Inc. Worksheet For the Quarter Ended March 31, 2014 Adjustments Adjusted Trail Balance Debit Credit Debit Credit 11,410 1080 770 600 30,000 7,000 480 1,800 30,000 Notes Payable 10,000 10,000 Accounts Payable 12,350 12,350 Common Stock 20,000 20,000 Dividends 600 Service Revenue 600 14,200 1080 15,280 Salaries 2,240 2,240 Travel Expense 1,300 1,300 Rent Expense 1,200 1,200 230 230 Miscellaneous Exp. 56,550 56,500 Sup exp Dep exp Acc dep equip Int exp Int payable Insurance exp totals Net Income or loss totals 770 720 770 720 720 300 720 300 300 600 3470 3470 300 600 58,650 58,650 Eric Baker For the Quarter Ended March 31, 2014 Income Statement Eric Baker Retained Earnings Statement For the Quarter Ended March 31, 2014 Dividends Eric Baker Balance Sheet 31-Mar-14 2014 Income Statement Debit Credit Balance Sheet Debit Credit 11,410 7000 480 1,800 30,000 10,000 12,350 20,000 600 15,280 2,240 1,300 1,200 230 770 720 720 300 300 600 7,360 7920 15,280 15,280 51,290 15,280 51,290 Adjusting Journal entries Mar. 31 31 31 31 31 t-account Retained Earnings 0 0 beginning 0 net Income - end balance 43,370 7920 51,290 General Journal Exercise #3 The adjusted trial balance for Rich Landscape at December 31, 2014, contains the following accounts. Debits Credits Buildings $128,000 Common Stock 80,000 Interest expense $2,600 Retained Earnings 28,000 Accounts Receivable 7,540 Accumulated Depreciation-Bui 42,600 Prepaid Insurance 4,680 Accounts Payable 12,300 Cash 18,040 Notes Payable 95,000 Equipment 62,400 Accumulated Depreciation-Eq 18,720 Land 67,000 Interest Payable 2,600 Insurance Expense 780 Service Revenue 19,180 Depreciation Expense 7,360 $298,400 Toals $298,400 Prepare the classified balance sheet Rich Landsc Balance Sh 31-Dec-1 Rich Landscape Balance Sheet 31-Dec-14 Dividends t-account Retained Earnings beginning net Income end balance