WORKSHEET ASSIGNMENT

Exercise 5-9A

Jim Jacob's Furniture Repair
Work Sheet (partial)
For Year Ended December 31, 20--

Description Trial Balance Adjustments
Debit Credit Debit Credit
1 Cash 100.00
2 Supplies 850.00 650.00
3 Prepaid Insurance 900.00 600.00
4 Delivery Equipment 3,600.00
5 Accum. Depre. Del Eq. 600.00 200.00
6 Wages Payable 100.00
7 Jim Jacob, Capital 4,000.00
8 Repair Fees 1,650.00
9 Wages Expense 600.00 100.00
10 Advertising Expense 200.00
11 Supplies Expense 650.00
12 Insurance Expense 600.00
13 Depr. Exp. - Del. Eq. 200.00
14 6,250.00 6,250.00 1,550.00 1,550.00

, Adjusted Trial Balance
Debit Credit
100.00
200.00
300.00
3,600.00
800.00
100.00
4,000.00
1,650.00
700.00
200.00
650.00
600.00
200.00
6,550.00 6,550.00