The total for the adjustments columns should equal $27,696--this is the correct figure.

USE THESE FIGURES FOR WORKSHEET TRIAL BALANCE COLUMNS--

a.
	Trial Balance
	Debit	Credit
Balance sheet accounts :
Cash	$ 78,000
Accounts receivable	10,080
Prepaid rent	14,400
Unexpired insurance	11,520
Office supplies	1,200
Rental equipment	288,000
Notes payable		$ 120,000
Accounts payable		2,040
Unearned rental fees		9,600
Dividends payable		2,400
Capital stock		240,000
Retained earnings		-
Dividends	2,400
Interest payable
Accum. Dep.: rental equip.
Salaries payable
Income taxes payable
Income statement accounts:
Rental fees earned		45,600
Salaries expense	12,480
Maintenance expense	720
Utilities expense	840
	$ 419,640	$ 419,640

SUSQUEHANNA EQUIPMENT RENTALS Worksheet Adjusted Trial Balance Credit Credit Debit Credit Balance sheet accounts 8,000 78.000 11,880 9,600 ounts receivable 800 (4,800 10,080 Unexpired insurance ,520 1,200 288,000 288,000 120,000 120,000 2,040 5,200 2400 240,000 2,040 Uneamed rental fees 9,600e (4,400 stock 240.000 2.400 2,400 600 3,000 Accum. Dep: rental equip Income taxes payable Income statement accounts: Rental fees earned 8.200 51,800 14.160 720 840 Ubilities expense 840 419.640 419,640 Rent 4,800 4,800 800 3,000 ,000 Income taxes 10.880 10,080 Net income otals 419.640