Question

Bryan Consultants had the following normal account balances before preparing adjusting entries in the books on December 31,2017 Cash $6,000 T. Bryan Withdrawals $3.000 Accounts Receivable 2,000 Service Revenue 10,600 Office Supplies 1,800 Slates Expenses 4.000 Equipment 15,000 Rent Expense 800 Accumulated Depreciation 9,000 Deprecation Expense 1,500 Equipment Equipment T Bryan Capital 15,000 Supplies Expense 500 What are the debit and credit totals in the (unadjusted and adjusted trial balance. In other words. BEFORE AND AFTER the adjusting entries below are recorded? a. Office Supplies used, $800. Assume the office supplies were initially recorded as an asset. b. Accrued salaries on December 31, 5600. c. Revenue earned but not recorded, $200. Item DEBIT CREDIT UNADJUSTED TRIAL BALANCE TOTALS ADJUSTED TRIAL BALANCE TOTALS HINT TOTAL DEBITS SHOULD EQUAL TOTAL CREDITS

Answer 1

Unadjusted Trial Balance
			Debit $	Credit $
Cash			6,000
Accounts recievable		2,000
Office supplies		1,800
Equipment		15,000
Accumulated depreciation		9,000
T Bryan Capital			15,000
T Bryan withdrawals		3,000
Service revenue			10,600
Salaries expense		4,000
Rent expense		800
Depreciation expense-Equipment	1,500
Supplies expenses		500
TOTAL			34,600	34600
Adjusted Trial balance
			Debit $	Credit $
Cash			6,000
Accounts recievable	(2000+200)	2,200
Office supplies	(1800-800)	1,000
Equipment		15,000
Accumulated depreciation		9,000
Salaries payable			600
T Bryan Capital			15,000
T Bryan withdrawals		3,000
Service revenue			10,800
Salaries expense		4,600
Rent expense		800
Depreciation expense-Equipment	1,500
Supplies expenses		1,300
TOTAL			35,400	35400
Final Answer:
			Debit $	Credit $
Unadjusted Trial balance	34,600	34,600
Adjusted Trial balance	35400	35400