Trial Balance
The following account titles, arranged in alphabetical order, are from the records of Hadley Realty Corporation. The balance in each account is the normal balance for that account. The bal- ances are as of December 31, after adjusting entries have been made. Prepare an adjusted trial balance, listing the accounts in the following order: (1) assets; (2) liabilities; (3) stockholders' equity accounts, including dividends; (4) revenues; and (5) expenses.
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Accounts Payable
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$12,300
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Interest Expense
|
$200
|
|
Accounts Receivable
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21,230
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Interest Payable
|
200
|
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Accumulated Depreciation-Automobiles
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12,000
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Land
|
40,000
|
|
Accumulated Depreciation-Buildings
|
15,000
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Notes Payable
|
20,000
|
|
Automobiles
|
48,000
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Office Supplies
|
1,680
|
|
Buildings
|
60,000
|
Office Supplies Expense
|
5,320
|
|
Capital Stock
|
25,000
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Prepaid Insurance
|
1,200
|
|
Cash
|
2,460
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Rent Expense
|
2,400
|
|
Commissions Earned
|
17,420
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Retained Earnings
|
85,445
|
|
Commissions Expense
|
2,300
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Wages and Salaries Expense
|
1,245
|
|
Dividends
|
1,500
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Wages and Salaries Payable
|
470
|
|
Insurance Expense
|
300
|
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