End-of-Period Spreadsheet
For the Year Ended October 31, 20Y3
Adjusted Trial Balance
Account Title
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Buildings
Accumulated Depreciation-Buildings
Equipment
Accumulated Depreciation-Equipment
Accounts Payable
Salaries Payable
Unearned Rent
Nicole Gorman, Capital
Nicole Gorman, Drawing
Service Fees
Rent Revenue
Salaries Expense
Depreciation Expense-Equipment
Rent Expense
Supplies Expense
Utilities Expense
Depreciation Expense-Buildings
Repairs Expense
Insurance Expense
Miscellaneous Expense
Dr.
Cr.
11,000
28,150
6,350
9,500
75,000
250,000
117,200
240,000
151,700
33,300
3,300
1,500
220,000
20,000
468,000
5,000
291,000
17,500
15,500
9,000
8,500
6,600
3,450
3,000
5,450
1,000,000
1,000,000