Chapter 12 – Accruals, Deferrals, and the Worksheet
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83. Design Home Furnishings is a retail store. On December 31, 2014, the firm’s general
ledger contained the following accounts and balances. Adjustments are shown below. Prepare
the Trial Balance section, record the adjustments in the Adjustments section, and complete the
worksheet for the year ended December 31, 2014. Round to the nearest whole dollar.
Chapter 12 – Accruals, Deferrals, and the Worksheet
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Chapter 12 – Accruals, Deferrals, and the Worksheet
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© 2012 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Chapter 12 – Accruals, Deferrals, and the Worksheet
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© 2012 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
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84. Complete the table below in accordance with the rules that must be followed to combine
amounts in the Adjusted Trial Balance Section of the worksheet. Enter the new balance and
whether it is entered as a debit or a credit.
