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CHAPTER 4 The Accounting Cycle Continued
(30 min) L01,2
4A-2. Update the trial balance for Leah's Landscaping Service (Figure 4.22) for
December 31, 201X.
Adjustment Data to Update the Trial Balance
a. Rent expired, $750.
b. Landscaping supplies on hand (remaining), $225.
c. Depreciation expense, landscaping equipment, $150.
d. Wages earned by workers but not paid or due until January, $300.
LEAH'S LANDSCAPING SERVICE
TRIAL BALANCE
DECEMBER 31, 201X
Account Titles
Cash in Bank
Accounts Receivable
Prepaid Rent
Landscaping Supplies
Landscaping Equipment
Accumulated Depreciation, Landscaping Equipment
Accounts Payable
A. Leah, Capital
Landscaping Revenue
Heat Expense
Advertising Expense
Wage Expense
Totals
Dr.
400000
20000
240000
89500
360000
Cr.
102000
63200
502100
636200
40000
18000
136000
13 0 3 500 13 0 3 500
Your task is to prepare a worksheet for Leah's Landscaping Service for the
month of December.