Account Number Account Unadjusted Trial Balance Debit

101 Cash 7500

110 Rent receivable 31500
124 Office supplies 2500
141 Notes receivable, due 2026 48500
161 Furniture 16500
173 Building 221000
183 Land 43500
191 Patent 10100
201 Accounts payable 0
252 Long-term note payable 0
301 Stephen Silva, capital 0
302 Stephen Silva, withdrawals 94500
406 Rent revenue 0
620 Office salaries expense 54500
633 Interest expense 5750
655 Advertising expense 15100
673 Janitorial expense 41500
690 Utilities expense 34600
650 Office supplies expense 0
601 Depreciation expense, furniture 0
162 Accumulated depreciation, furniture 0
606 Depreciation expense, building 0
174 Accumulated depreciation, building 0
209 Salaries payable 0
131 Prepaid advertising 0
203 Interest payable 0
Unadjusted Trial Balance Credit Adjustments Debit Adjustments Credit Adjusted Trial Balance Debit
0 0 0 7500
0 5500 0 37000
0 0 470 2500
0 0 0 48500
0 0 0 16500
0 0 25500 221000
0 0 0 43500
0 0 0 10100
14250 0 0 0
180000 0 0 0
99000 0 0 0
0 0 0 94500
333800 0 0 0
0 2220 0 56720
0 450 0 6200
0 0 2650 15100
0 0 0 41500
0 2870 0 37470
0 470 0 470
0 4000 0 4000
0 0 4000 0
0 25500 0 25500
0 0 25500 0
0 2220 0 2220
0 0 2650 0
0 450 0 450
Adjusted Trial Balance Credit Income Statement Debit Income Statement Credit Balance Sheet Debit
0 0 0 7500
0 0 0 37000
470 0 0 2500
0 0 0 48500
0 0 0 16500
25500 0 0 221000
0 0 0 43500
0 0 0 10100
14250 0 0 0
180000 0 0 0
99000 0 0 0
0 0 0 94500
333800 0 333800 0
0 56720 0 0
0 6200 0 0
2650 15100 2650 0
0 41500 0 0
0 37470 0 0
0 470 0 0
0 4000 0 0
4000 0 0 0
0 25500 0 0
25500 0 0 0
0 0 0 2220
2650 0 0 0
0 0 0 450
Balance Sheet Credit
0
0
470
0
0
25500
0
0
14250
180000
99000
0
0
0
0
0
0
0
0
0
4000
0
25500
0
2650
0