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PIONEER ADVERTISING AGENCY PIONEER ADVERTISING AGENCY

Adjusted Trial Balance Balance Sheet


October 31, 1999 October 31, 1999

Account Debit Credit Assets


Cash $15,200 Cash $15,200
Accounts Receivable 200 Accounts receivable 200
Advertising Supplies 1,000 Advertising supplies 1,000
Prepaid Insurance 550 Prepaid insurance 550
Office Equipment 5,000 Office equipment $5,000
Accumulated Depreciation— Less: Accumulated depreciation 40 4,960
Office Equipment $ 40 Total assets $21,910
Notes Payable 5,000
Accounts Payable 2,500 Liabilities and Owner’s Equity
Interest Payable 50
Unearned Revenue 800 Liabilities
Salaries Payable 1,200 Notes payable $ 5,000
C. R. Byrd, Capital 10,000 Accounts payable 2,500
C. R. Byrd, Drawing 500 Interest payable 50
Service Revenue 10,600 Unearned revenue 800
Salaries Expense 5,200 Salaries payable 1,200
Advertising Supplies Expense 1,500 Total liabilities 9,550
Rent Expense 900 Owner’s equity
Insurance Expense 50 C. R. Byrd, Capital 12,360
Interest Expense 50 Total liabilities and
Depreciation Expense 40 owner’s equity $21,910
$30,190 $30,190
Capital Balance at Oct. 31
from Owner’s Equity
Statement in Illustration 3-19

John Wiley & Sons, Inc.


Accounting Principles, 5e
Weygandt
Fig. 03.20/W38
5/27/98

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