Reconstructing a partial worksheet.
The adjusted trial balance of Lisa Morgan, Attorney-at-Law, as of November 30, 2016, after the company had completed the first month of operations, appears below.
Appropriate adjustments have been made for the following items:
a. Supplies used during the month, $14,400.
b. Expired rent for the month, $13,600.
c. Depreciation expense for the month, $2,200.
INSTRUCTIONS
1. Record the adjusted trial balance in the Adjusted Trial Balance columns of the worksheet.
2. Prepare the adjusting entries in the Adjustments columns.
3. Complete the Trial Balance columns of the worksheet prior to making the adjusting entries.
Analyze: Which contra asset account is on the adjusted trial balance?
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