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Pioneer Advertising Agency | Worksheet | as at 31 October 2010 | | Before adjusted trial balance | Adjustments | Adjusted trial balance | Account | Debit | Credit | Debit | Credit | Debit | Credit | Cash | 15200 | | | | 15200 | | Account Receivable | | | 650 | | 650 | | Advertising Supplies | 2500 | | | 400 | 2500 | 400 | Prepaid Insurance | 600 | | | 200 | 600 | 200 | Office Equipment | 5000 | | | | 5000 | 0 | Accumulated Depreciation | | | | 100 | | 100 | Notes Payable | | 5000 | | | | 5000 | Account Payable | | 2500 | | 120 | | 2620 | Salaries Payable | | | | 1400 | | 1400 | Unearned Revenue | | 1200 | 1200 | | 1200 | 1200 | C. R. Hill, Capital | | 10000 | | | | 10000 | C. R. Hill, Drawings | 500 | | | | 500 | | Service Revenue | | 10000 | | 1850 | | 11850 | Salaries Expense | 4000 | | 1400 | | 5400 | | Rent Expense | 900 | | | | 900 | | Insurance Expense | | | 200 | | 200 | | Supplies Expense | | | 400 | | 400 | | Depreciation Expense | | | 100 | | 100 | | Interest Expense | | | 120 | | 120 | | Total | 28700 | 28700 | 4070 | 4070 | 32770 | 32770 |

Cash | No. 101 | Date | Explanation | Ref. | Debit | Credit | Balance | Nov. 1 | Balance | | | | 1395 | 8 | Paid salaries | J1 | | 550 | 845 | 10 | Received from customer on account | J1 | 600 | | 1445 | 12 | Earned revenue | J1 | 700 | | 2145 | 20 | Paid creditors | J1 | | 1250 | 895 | 22 | Paid November rent | J1 | | 150 | 745 | 25 | Paid salaries | J1 | | 500 | 245 | 29 | Received unearned service revenue | J1 | 275 | | 520 |

Accounts Receivable | No. 112 | Date | Explanation | Ref. | Debit | Credit | Balance | Nov. 1 | Balance | | | | 1255 | 10 | Received cash from customers | J1 | | 600 | 655 | 27 | Provided services | J1 | 350 | | 1005 | | | | | | | Supplies | No. 126