Althea Company 8-Column Worksheet (2016)

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Account Title

Trial Balance Debit

Trial Balance Credit

Adjustments Debit

Adjustments Credit

Income Statement Debit

Income Statement Credit

Balance Sheet Debit

Balance Sheet Credit

Cash

6,360

6,360

Accounts Receivable

6,870

6,870

Inventory, Jan. 1

19,260

19,260

Prepaid Insurance

2,160

720

1,440

Equipment

40,800

40,800

Acc. Depreciation-Equip.

12,240

4,080

16,320

Accounts Payable

16,902

16,902

Althea, Capital

31,272

31,272

Althea, Drawing

1,800

1,800

Sales

87,240

87,240

Sales Discounts

4,260

4,260

Sales Returns & Allow.

3,180

3,180

Purchases

43,590

43,590

Purchase Discounts

816

816

Purchase Ret. & Allow.

1,320

1,320

Transportation In

1,134

1,134

Rent Expense

3,120

3,120

Salary Expense

15,300

915

16,215

Utilities Expense

1,956

1,956

New Accounts:

Depreciation Expense

4,080

4,080

Insurance Expense

720

720

Salaries Payable

915

915

Inventory, Dec. 31

21,900

21,900

SUB-TOTALS

149,790

149,790

5,715

5,715

97,515

111,276

79,170

65,409

NET INCOME

13,761

13,761

TOTALS

111,276

111,276

79,170

79,170