会计学原理（第18版）.docVIP

会计学原理（第18版）unit03 , 2007Trial BalanceAdjustmentsAdjusted Trial BalanceDr. Cr. 3,950 - 9,720 2,400 26,000 - 6,2. Cr.CashAccounts receivableSuppliesPrepaid insuranceEquipmentAccum. depr. - Equip.Accounts payableSalaries payableUnearned revenue -3,000First, theCapitalWithdrawalsConsulting revenueRental revenueDepr. expense30,000 5,800 300 initial unadjustedamounts are600 - Salaries expense Insurance expense Rent expense Supplies expense Utilities expense TotalsMcGraw-Hill/Irwin 1,400 - 1,000 - 23045,300added to the worksheet. ? The McGraw-Hill Companies, Inc., ,300P2FastForward - Trial Balances -