Bryan Consultants had the following balances before preparin

Bryan Consultants had the following balances before preparing adjusting entries in the books on December 31, 2017

Cash $6,000 Dividends $3,000
Accounts Receivable 2,000 Service Revenue 10,600
Office Supplies 1,800 Salaries Expense 4,000
Equipment 15,000 Rent Expense 800

Accumulated Depreciation— 9,000 Depreciation Expense— 1,500
Equipment Equipment
Common Stock 15,000 Supplies Expense 500

Prepare the adjusted trial balance after considering these adjustments:
a. Office Supplies used, $800. Assume the office supplies were initially recorded as an asset.
b. Accrued salaries on December 31, $600.
c. Revenue earned but not recorded, $200.

What will be an ideal response

ANSWER

Bryan Consultants
Adjusted Trial Balance
December 31, 2017
Balance
Account Title Debit Credit
Cash $ 6,000
Accounts Receivable 2,200
Office Supplies 1,000
Equipment 15,000
Accumulated Depreciation—Equipment $ 9,000
Salaries Payable 600
Common Stock 15,000
Dividends 3,000
Service Revenue 10,800
Supplies Expense 1,300
Salaries Expense 4,600
Rent Expense 800
Depreciation Expense—Equipment 1,500 ______
Total $35,400 $35,400