Income Statement Dr. Cr. Balance Sheet Dr. Cr. Account titles Cash Accounts Receivable Supplies Equipment Accum Deprec - Equipment Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Miscellaneous Expense Totals Supplies Expense Depreciation Expense Salaries and Wages Payable Totals Net Income Totals GIBSON ROOFING Worksheet For the Month Ended December 31, 2019 Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. 4,500 3,200 2,000 11,000 1.250 2,500 550 12,900 1,100 6,300 1,300 400 23,500 23,500 | | | | | Key: (a) Supplies Used; (b) Depreciation Expensed; (c) Service Revenue Earned; (d) Salaries Accrued. Income Statement Dr. Cr. Balance Sheet Dr. Cr. Account titles Cash Accounts Receivable Supplies Equipment Accum Deprec - Equipment Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Miscellaneous Expense Totals Supplies Expense Depreciation Expense Salaries and Wages Payable Totals Net Income Totals GIBSON ROOFING Worksheet For the Month Ended December 31, 2019 Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. 4,500 3,200 2,000 11,000 1.250 2,500 550 12,900 1,100 6,300 1,300 400 23,500 23,500 | | | | | Key: (a) Supplies Used; (b) Depreciation Expensed; (c) Service Revenue Earned; (d) Salaries Accrued