Problem 14-2: Complete Worksheet through Adjusted Trial Balance section.

Total the Trial Balance columns and prepare the Adjustments and Adjusted Trial Balance sections of the Worksheet for Annette PoIlan, Tax Consultant, as of the end of June.

1. Accrued interest income on the note receivable for June is $10,
2. An actual count on June 30 shows $270 worth of office supplies on hand.
3. Office equipment depreciated by $100 in June.
4. Office furniture depreciated by $50 in June.
5. Annette Pollan rendered $100 worth of services against the $300 unearned fee income in June.
6. Accrued interest expense on the note payable is $15 for June.
7. One day's salary expense of $40 must be added to June salary expense, although the expense will actually be paid in July.

Annette Pollane, Tax Consultant Worksheet For the Month Ended June 30, XXX1
Acct. No.	Accounts	Trial Balance		Adjustments		Adjusted Trial Balance
		Debit	Credit	Debit	Credit	Debit	Credit
	Cash	28,000
	Account Receivable - Marley	800
	Account Receivable - Putnam	200
	Notes Receivable - Williamson	1,500
	Accrued Interest Receivable	10
	Office Supplies	350
	Office Equipment	6,000
	Accumulated Depreciation - Office Equipment		300
	Office Furniture	3,000
	Accumulated Depreciation - Office Furniture		150
	Account Payable - Bobsey		350
	Notes Payable - Chase		2,250
	Unearned Fee Income		300
	Accrued Interest Payable		15
	A. Pollan, Capital		35,545
	A. Pollan, Drawing	1,500
	Income from Fees		3,800
	Rent Expense	375
	Salary Expense	800
	Telephone Expense	150
	Travel Expense	25
	Totals