Moises Dondoyano Information Systems Company

Working Trial Balance

December 31, 2010

Unadjusted TB Adjustments Adjusted TB

ACCOUNT TITLE Debit Credit Debit Credit Debit Credit
Cash 45000 45000
Notes Receivable 360000 360000
Accounts Receivable 156000 14000 170000
Office Supplies 63000 42000 21000
Land 300000 300000
Building 1590000 1590000
Accumulated Depreciation-Building 254000 38000 292000
Equipment 2150000 2150000
Accumulated Depreciation-Equipment 612000 123000 735000
Accounts Payable 213000 213000
Unearned Consulting Revenues 450000 150000 300000
Dondoyano, Capital, 1/1/2010 2655000 2655000
Dondoyano, Withdrawals 600000 600000
Consulting Revenues 2108000 164000 2272000
Salaries Expense 875000 875000
Repairs Expense 116000 116000
Miscellaneous Expense 37000 37000
Total 6292000 6292000
Office Supplies Expense 42000 42000
Depreciation Expense-Building 38000 38000
Depreciation Expense-Equipment 123000 123000
Interest Receivable 32000 32000
Interest Revenue 32000 32000
399000 399000 6499000 6499000
 Income Statement Balance Sheet
Debit Credit Debit Credit
45000
360000
170000
21000
300000
1590000
292000
2150000
735000
213000
300000
2655000
600000
2272000
875000
116000
37000

42000
38000
123000
32000
32000
1231000 2304000 5268000 4195000
1073000 1037000
Moises Dondoyano Information Systems Company
Adjustments

Office Supplies Expense 42000

Office Supplies 42000

Unearned Consulting Revenue 150000

Consulting Revenues 150000

Depreciation Expense - Building 38000

Accumulated Depreciation 38000

Depreciation Expense - Equipment 123000

Accumulated Depreciation 123000

Accounts Receivable 14000

Consulting Revenues 14000

Interest Receivable 32000

Interest Revenue 32000