Owner’s Equity Debit Credit

adjusted

 

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Adjusted

Income

Balance Sheet /

 

Trial Balance

Adjustments

Trial Balance

Statement

Owner’s Equity

 

Debit

Credit

Debit

Credit

Debit

Credit

Debit

Credit

Debit

Credit

Cash

10375

 

 

 

10375

 

 

 

10375

 

Prepaid Insurance

1000

 

 

b) 200

800

 

 

 

800

 

Supplies

225

 

 

a) 50

175

 

 

 

175

 

Automobile

15000

 

 

 

15000

 

 

 

15000

 

Accum. Depr.

 

1000

 

c) 1000

 

2000

 

 

 

2000

Franki Valley, Capital

 

18000

 

 

 

18000

 

 

 

18000

Franki Valley, Drawing

400

 

 

 

400

 

 

 

400

 

Commission Revenue

 

8000

 

 

 

8000

 

8000

 

 

Depreciation expense

0

 

c) 1000

 

1000

 

1000

 

 

 

Supplies expense

0

 

a) 50

 

50

 

50

 

 

 

Insurance expense

0

 

B) 200

 

200

 

200

 

 

 

 

27000

27000

1250

1250

28000

28000

1250

8000

26750

20000

net income

 

 

 

 

 

 

6750

 

 

6750

 

 

 

 

 

 

 

8000

8000

26750

26750

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