Zemen general Service work sheet
SN.
Account title
Trial balance
Dr.
1
Cash
22,600
2
Account
Receivable
31,600
3
Office
supplies
Office
equipment
10,000
4
5
6
Mr. zemene
drawing
8
Service
revenue
Wage
expense
Rent expense
9
10
11
12
Advertising
expense
Utility
expense
Dr.
Cr.
3,400
550
800
80,140
Account
payable
Mr. zemene
capital
7
Cr.
December 31, 2011
adjustment
Adjusted trial
balance
1,210
36,000
Dr.
Cr.
Income
statement
Balance sheet
Dr.
Dr.
Cr.
26,000
26,000
31,050
31,050
10,800
10,800
78930
78930
3,300
39,300
39,300
102,000
102,000
36,980
2,000
34,980
34,980
5,940
---------
Cr.
2,000
90,660
2,000
90,660
24,00
24,00
19,200
19,200
5,00
5,00
2,000