SUA_year end worksheet

Account # Account Title

2013 Unadjusted Trail Balance
Debit
Credit
$ 108,942.49
$
45,522.00
$
1,149.19
$ 101,681.00
$
$
$
24,000.00
$
$ 332,590.00
$
81,559.50
$
-

10100
10200
10300
10400
10500
10600
10700
10800
10900
11000

Cash
Accounts Receviables
Allowance for Doubtful Accounts
Invetory
Prepaid Expenses
Marketable securities
Interest receivable
Fixed assets
Accumulated depreciation
Note receivable

20100
20200
20300
20400
20500
20600
20700
20800
20900
21000

Accounts Payable
Wages and salaries payable
Federal income taxes withheld
State unemployment taxes payable
Federal unemployment taxes payable
F.I.C.A taxes payable
Federal income taxes payable
Dividends payable
Interest Payable
Notes Payable

$
$
$
$
$
$
$
$
$
$

8,767.15
1,706.65
87.93
26.05
2,236.66
80,000.00

26000
27000
28000
29000

Common Stock
Paid-in capital in excess of Par
Income summary
Retained Earnings

$
$
$
$

225,000.00
90,264.99

30100
30200
30300
30400
30500
30600
30700
30800

Sales
Sales returns and allowances
Sales discounts taken
Cost of goods sold
Purchases
Purchases returns and allowances
Purchases discounts taken
Freight-in

30900
31000
31100
31200

Gain/Loss on sale of fixed assets
Gain/Loss on sale of marketable securities
Interest/Dividend income
Miscellaneous Revenue

40100
40200
40300
40400
40500
40600
40700
40800
40900
41000

Rent expense
Advertising Expense
Office supplies expense
Deprecation Expense
Wages and salaries expense
Payroll tax expense
Federal income tax expense
Interest expense
Bad debt expense
Other operation expense

Waren Sports Supply
December 31,2013
Year End Worksheet
Adjustments
Debit
Credit

$

3,780.14

$

35,109.50

$

197.26

96,615.00

$ 1,588,571.00
$
61,111.00
$
15,405.82
$
$ 1,132,955.00

$ 1,024,887.29
$ 1,132,955.00
$
$

$
$
$
$

19,445.00 $
16,650.40 $

19,445.00
16,650.40

24,642.69

$

24,642.69

$

825.00

$
57,600.00
$
21,905.00
$
5,621.45
$
$ 141,198.14
$
11,528.80
$
$
$
$
29,287.75
TOTALS $ 2,115,140.33 $ 2,115,140.33
Pre Tax Income
Income