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PARTICULAR TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

$ $ $ $ $ $ $ $ $ $
CASH 65,000 65,000 65,000
CAPITAL STOCK 200,000 200,000 200,000
RENTAL EQUIPMENT 240,000 240,000 240,000
NOTE PAYABLE 100,000 100,000 100,000
RENT EXPENSES 12,000 12,000
OFFICE SUPPLIES 1,000 400 600 600
ACCOUNT PAYABLE 1,700 1,700 1,700
UNEARNED RENTAL FEES 8,000 3,700 4,300 4,300
SALARIES EXPENSES 10,400 1,400 11,800 11,800
ACCOUNT RECEIVEABLE 8,400 1,500 9,900 9,900
EARNED RENTAL FEES 38,000 5,200 43,200 43,200
MAINTANANCE EXPENSES 600 600 600
DIVIDENS 2,000 2,000 2,000
DIVEDENS PAYABLE 2,000 2,000 2,000
UNEXPIRED INDURANCE 9,600 9,600
UTILITIES EXPENSES 700 700 700
DEPRECIATION EXPENSES 2,500 6,000 2,500 2,500
INTEREST EXPENSES 6,000 2,500 6,000 6,000
INTEREST PAYABLE 12,000 6,000 6,000
ACCUMULATED DEPRECIATION 1,400 2,500 2,500
PREPAID RENT 400 12,000 12,000
SALARIES PAYABLE 1,400 1,400
OFFICE SUPPLY EXPENSES 400 400
RETAINED EARNINGS
INCOME SUMMARY
24,000
GROSS INCOME 19,200
INCOME TAXES EXPENSES 7,680
NET INCOME 11,520 11,520
INCOME TAXES EXPENSES 7,680
TOTAL 349,700 349,700 27,500 27,500 361,100 361,100 43,200 43,200 337,100 ###