Ver Jaro Dentist

Trial Balance
December 31, 2017

Account No. Account Title Debit

101 Cash 25,000.00
102 Accounts Receivable 40,000.00
103 Notes Receivable 5,000.00
104 Prepaid Insurance 2,000.00
106 Office Supplies 3,000.00
110 Automobile 40,000.00
110-A Accumulated Depreciation - Automobile
111 Equipment 30,000.00
111 -B Accumulated Depreciation - Equipment
201 Accounts Payable
301 V. Jaro, Capital
302 V. Jaro, Drawing 18,000.00
401 Service Fees Earned
402 Interest Income
501 Salary Expense 10,000.00
502 Utilities Expense 4,000.00
503 Rent Expense 2,400.00
510 Miscellaneos Expense 1,100.00
Total 180,500.00

504 Insurance Expense

505 Office Supplies Expense
506 Depreciation Expense - Automobile
507 Depreciation Expense - Equipment
202 Salaries Payable or Accrued Salaries
203 Unearned Interest Income
105 Prepaid Rent
Total

2. Office Supplies Expense(3,000 - 500 on hand = 2,500 portion of used office supplies)
4. Depreciation Expense - Equipment (30,000 - 6,000 salvage value / 6 years = 4,000)
 Adjustments Adjusted Trial Balance
Credit Debit Credit Debit Credit
25,000.00
40,000.00
5,000.00
1 1,400.00 600.00
2 2,500.00 500.00
40,000.00
20,000.00 3 4,000.00 24,000.00
30,000.00
10,000.00 4 4,000.00 14,000.00
20,000.00 20,000.00
50,000.00 50,000.00
18,000.00
78,000.00 78,000.00
2,500.00 7 1,000.00 1,500.00
5 3,000.00 13,000.00
4,000.00
7 800.00 1,600.00
1,100.00
180,500.00

1 1,400.00 1,400.00
2 2,500.00 2,500.00
3 4,000.00 4,000.00
4 4,000.00 4,000.00
5 3,000.00 3,000.00
6 1,000.00 1,000.00
7 800.00 800.00
16,700.00 16,700.00 191,500.00 191,500.00

500 portion of used office supplies)

0 salvage value / 6 years = 4,000)