Guitar Doc
Worksheet
January 31, 20x1
Unadjusted Trial Balance Adjustments
Dr Cr Dr
Cash
Accounts Receivable
Ha, Capital
Ha, Withdrawals
Professional Fees
Salaries Expense
Supplies Expense
Total
Adjustments Adjusted Trial Balance Income Statement
Cr Dr Cr Dr Cr
Balance Sheet
Dr Cr
Guitar Doc
Worksheet
January 31, 20x1
Unadjusted Trial Balance Adjustments Adjusted Trial Balance
Dr Cr Dr Cr Dr
Cash 70,000
Accounts Receivable 130,000
Ha, Capital 100,000
Ha, Withdrawals 60,000
Professional Fees 400,000
Salaries Expense 180,000
Supplies Expense 60,000
Total 500,000 500,000
Adjusted Trial Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr
Guitar Doc
Worksheet
January 31, 20x1
Unadjusted Trial Balance Adjustments Adjusted Trial Balance
Dr Cr Dr Cr Dr
Cash 70,000
Accounts Receivable 130,000
Ha, Capital 100,000
Ha, Withdrawals 60,000
Professional Fees 400,000
Salaries Expense 180,000 30,000
Supplies Expense 60,000 20,000
Total 500,000 500,000
Bad Debts Expense 10,000
Allowance for Bad Debts 10,000
Supplies 20,000
Salaries Payable 30,000
Total 60,000 60,000
Adjusted Trial Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr
Guitar Doc
Worksheet
January 31, 20x1
Unadjusted Trial Balance Adjustments Adjusted Trial Balance
Dr Cr Dr Cr Dr
Cash 70,000 70,000
Accounts Receivable 130,000 130,000
Ha, Capital 100,000
Ha, Withdrawals 60,000 60,000
Professional Fees 400,000
Salaries Expense 180,000 30,000 210,000
Supplies Expense 60,000 20,000 40,000
Total 500,000 500,000
Bad Debts Expense 10,000 10,000
Allowance for Bad Debts 10,000
Supplies 20,000 20,000
Salaries Payable 30,000
Total 60,000 60,000 540,000
Adjusted Trial Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr
100000
400000
10000
30000
540000
Guitar Doc
Worksheet
January 31, 20x1
Unadjusted Trial Balance Adjustments Adjusted Trial Balance
Dr Cr Dr Cr Dr
Cash 70,000 70,000
Accounts Receivable 130,000 130,000
Ha, Capital 100,000
Ha, Withdrawals 60,000 60,000
Professional Fees 400,000
Salaries Expense 180,000 30,000 210,000
Supplies Expense 60,000 20,000 40,000
Total 500,000 500,000
Bad Debts Expense 10,000 10,000
Allowance for Bad Debts 10,000
Supplies 20,000 20,000
Salaries Payable 30,000
Total 60,000 60,000 540,000
Adjusted Trial Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr
70,000
130,000
100,000 100,000
60,000
400,000 400,000
210,000
40,000
10,000
10,000 10,000
20,000
30,000 30,000
540,000 260,000 400,000 280,000 140,000
140,000 140,000
400,000 400,000 280,000 280,000