Netsolutions- Work sheet -Two Months Ended 12/31/02 Trial Balance Adjustments Adj. Trial Balance Account Debit Credit Debit CreditDebitCredit Cash 2.065 2.065 2Accounts Receivable 2,220 (e)500 2,720 Supplies 000 a1240 760 15Prepaid Insurance 2,400 b100 Land 20,000 20.000 18 office Equipment 1800 1800 19Accumulated Depr (f50 50 21 Accounts Payable 900 900 22 Wages Payable 0 (d)250 250 23 Unearned rent 360(c)120 240 31 Capital Stock 25,000 25000 33 Dividends 4,000 4,000 41 Fees earned 16.340 (e)500 16840 42 Rent revenue 0 (c)120 120 51 Wages Expense (d)250 4,525 52 Rent Expense 1,600 1.600 53Depreciation Expense 0 (f)50 54 Utilities Expense 985 985 55 Supplies Expense 800 a)1240 2.040 56Insuran ce Expense 0 b)100 100 59 Misc. Expense 455 455 42,60042,6002,26022604340043400Trial Balance Adjustments Adj. Trial Balance Account Debit Credit Debit Credit Debit Credit NetSolutions - Work Sheet - Two Months Ended 12/31/02 11 Cash 2,065 2,065 12Accounts Receivable 2,220 (e) 500 2,720 14 Supplies 2,000 (a) 1,240 760 15Prepaid Insurance 2,400 (b) 100 2,300 17 Land 20,000 20,000 18 Office Equipment 1,800 1,800 19Accumulated Depr. 0 (f) 50 50 21Accounts Payable 900 900 22 Wages Payable 0 (d) 250 250 23 Unearned Rent 360 (c) 120 240 31 Capital Stock 25,000 25,000 33 Dividends 4,000 4,000 41 Fees Earned 16,340 (e) 500 16,840 42 Rent Revenue 0 (c) 120 120 51 Wages Expense 4,275 (d) 250 4,525 52 Rent Expense 1,600 1,600 53Depreciation Expense 0 (f) 50 50 54 Utilities Expense 985 985 55 Supplies Expense 800 (a) 1,240 2,040 56Insurance Expense 0 (b) 100 100 59 Misc. Expense 455 455 42,600 42,600 2,260 2,260 43,400 43,400