Account Titles Unadjusted Trial Balance Adjustments

Debit Credit Debit Credit

Cash in Bank 753,722.10
Accounts Receivable 235,506.22 33,291.91
Marketable Securities 33,778.55
Office Supplies 131,174.11 20,021.45
Office Equipment 250,254.00
Accumulated Depreciation 12,587.45
Accounts Payable 268,271.10
Notes Payable 231,072.22 35,891.88
WANPISU ENTERPRISES, Capital 691,442.55
Service Revenue 623,689.61 38,531.82
Salaries Expense 241,522.10 11,250.25
Rent Expense 85,253.10
Utilities Expense 20,231.10
Communication Expenses 10,260.10
Advertising Expense 22,110.10 35,891.88 5,500.01
Taxes and Licenses 5,621.00
Interest Expense 25,043.00
1,814,475.48 1,814,475.48

Allowance for Doubtful Accounts 27,531.12

Prepaid Advertising 5,500.01
Salaries Payable 11,250.25
Unearned Service Revenue 5,239.91
Office Supplies Expense 20,021.45
Depreciation Expense 12,587.45
Doubtful Accounts Expense 27,531.12
151,313.98 151,313.98
Income Summary
 Adjusted Trial Balance Income Statement Balance Sheet
Debit Credit Debit Credit Debit
753,722.10 753,722.10
202,214.31 202,214.31
33,778.55 33,778.55
111,152.66 111,152.66
250,254.00 250,254.00
12,587.45
268,271.10
266,964.10
691,442.55
585,157.79 585,157.79
252,772.35 252,772.35
85,253.10 85,253.10
20,231.10 20,231.10
10,260.10 10,260.10
52,501.97 52,501.97
5,621.00 5,621.00
25,043.00 25,043.00

27,531.12
5,500.01 5,500.01
11,250.25
5,239.91 5,239.91
20,021.45 20,021.45
12,587.45 12,587.45
27,531.12 27,531.12
1,868,444.27 1,868,444.27 511,822.64 590,397.70 1,356,621.63
78,575.06
590,397.70 590,397.70 1,356,621.63
Balance Sheet
Credit

12,587.45
268,271.10
266,964.10
691,442.55

27,531.12

11,250.25

1,278,046.57
78,575.06
1,356,621.63