EAGLE GOLF ACADEMY
Worksheet
December 31
Unadjusted
Trial Balance
Adjusting
Entries
Adjusted
Trial Balance
Income
Statement
Balance
Sheet
Accounts
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
Cash
$ 6,900
$ 6,900
$ 6,900
Interest Payable
(g) 100
100
100
Notes Payable
10,000
10,000
10,000
Common Stock
25,000
25,000
25,000
Retained Earnings
0
0
0
Dividends
200
200
200
Service Revenue
$7,200
(h) 700
Rent Expense
(a) 500
500
Accounts Receivable
(h) 700
Supplies
(b) 1,000
Prepaid Rent
Equipment
Accumulated Depreciation
(c) 400
Accounts Payable
Salaries Payable
Utilities Payable
900
900
Deferred Revenue
600
(d) 200
400
400