Tunstall, Incorporated
Unadjusted Trial Balance
At December 31
Cash
Accounts receivable
Supplies
Prepaid insurance
Service trucks
Accumulated depreciation
Other assets
Accounts payable
Wages payable
Income taxes payable
Notes payable (3 years; 10% interest due each September
30)
Common stock (5,300 shares outstanding)
Additional paid-in capital
Retained earnings
Service revenue
Wages expense
Remaining expenses (not detailed; excludes income tax)
Income tax expense
Totals
Data not yet recorded at December 31 included:
a. The supplies count on December 31 reflected $230 in remaining supplies on hand to be used in the next year.
b. Insurance expired during the current year, $700.
c. Depreciation expense for the current year, $3,400.
d. Wages earned by employees not yet paid on December 31, $710.
e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in
the current year.
f. Income tax expense, $5,880.
Debit
Credit
47,200
12,000
560
700
17,200
8,900
9,360
2,260
11,000
2,016
18,144
5,100
89,020
16,200
33,220
136,440 136,440
