08 Oct Adjusting entries and adjusted trial balances
Principles of Accounting 1
PR3-5A Adjusting entries and adjusted trial balances Obj. 2.3, 4.5. 6
Sears Editing Company is a small editorial services company owned and operated by Decloris Sears. On January 31, 2OWl, the end of the current year, Sears Edkting Company’s accounting clerk Prepared the following unadjusted trial balance:
Bebe ‘Credit
Balances Balances
7.500
a 2.400
is 7.200
co 1980
. 112500
a 1sa2s0
aaa 7.550
a 125,200
a 37.950
. 12150
6.750
75.000
146.000
15.000
324.500
194.370
237s
22800
oe 17.2350
S075
750.000 750.000
Uncapired insurance at January 31, $2400.
Supplies on hand at January 31, $250.
Rent uncarned at January 31, $2,750.
Accrued salarics and wages at January 31, $1,500.
Fees cared but unbilied om January 31, $15,000.
2. Determine the balances: of the accounts affected by the adjusting entries, and prepare an adjusted trial balance.
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