EVERETT CO.
Trial Balance
September 30, 2014

Unadjusted

Adjusted

Dr.

Cr.

Dr.

Cr.

Cash

$ 8,620

$ 8,620

Accounts Receivable

10,417

11,553

Supplies

1,496

670

Prepaid Rent

2,236

1,233

Equipment

18,530

18,530

Accumulated Depreciation—Equipment

$    - 0 -

$     748

Notes Payable

9,300

9,300

Accounts Payable

2,492

2,492

Salaries and Wages Payable

- 0 -

728

Interest Payable

- 0 -

93

Unearned Rent Revenue

1,937

1,029

Owner’s Capital

22,200

22,200

Owner’s Drawings

1,573

1,573

Service Revenue

17,427

18,563

Rent Revenue

1,360

2,268

Salaries and Wages Expense

8,500

9,228

Rent Expense

1,866

2,869

Depreciation Expense

748

Supplies Expense

826

Utilities Expense

1,478

1,478

Interest Expense

93

$ 54,716

$ 54,716

$ 57,421

$ 57,421

Date

Account Titles and Explanation

Debit

Credit

Sept. 30

(To record accrued revenue.)

Sept. 30

(To record prepaid rent.)

Sept. 30

(To record supplies used.)

Sept. 30

(To record depreciation.)

Sept. 30

(To record interest.)

Sept. 30

(To record unearned rent revenue.)

Sept. 30

(To record accrued salaries.)

EVERETT CO.
Balance Sheet
September 30, 2014

Assets

$

$

AddLess:

    Current Assets    Liabilities    Expenses    Intangible Assets    Long-term Investments    Long-term Liabilities    Property, Plant and Equipment    Revenues    Owner’s Equity    Total Assets    Total Current Assets    Total Current Liabilities    Total Expenses    Total Intangible Assets    Total Liabilities    Total Liabilities and Owner’s Equity    Total Long-term Investments    Total Long-term Liabilities    Total Property, Plant and Equipment    Total Revenues    Total Owner’s Equity    

$

Liabilities and Owner’s Equity

Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner’s EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner’s EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner’s Equity

$

    Current Assets    Liabilities    Expenses    Intangible Assets    Long-term Investments    Long-term Liabilities    Property, Plant and Equipment    Revenues    Owner’s Equity    Total Assets    Total Current Assets    Total Current Liabilities    Total Expenses    Total Intangible Assets    Total Liabilities    Total Liabilities and Owner’s Equity    Total Long-term Investments    Total Long-term Liabilities    Total Property, Plant and Equipment    Total Revenues    Total Owner’s Equity    

Current AssetsLiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesOwner’s EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Owner’s EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Owner’s Equity

    Current Assets    Liabilities    Expenses    Intangible Assets    Long-term Investments    Long-term Liabilities    Property, Plant and Equipment    Revenues    Owner’s Equity    Total Assets    Total Current Assets    Total Current Liabilities    Total Expenses    Total Intangible Assets    Total Liabilities    Total Liabilities and Owner’s Equity    Total Long-term Investments    Total Long-term Liabilities    Total Property, Plant and Equipment    Total Revenues    Total Owner’s Equity    

$