Date Account Dr Cr

Insurance Expense $ 200 0

Prepaid Insurance $ 200 0

Supplies Expense $ 1,330 0

Supplies $ 1,330 0

Depreciation Expence - building $ 250 0

Accumulation Depreciation-bulding $ 250 0

Depreciation Expense - Equipment $ 125 0

Accumulation Depreciation - Equipment $ 125 0

Interest Expense $ 400 0

interest Payable $ 400 0

Unearned Rent Revenue $ 2,200 0

Rent Revenue $ 2,200 0

Salaries Expense $ 750 0

Salaries Payable $ 750 0

$ 5,255 $ 5,255
 Cash 101 Supplies 126 Prepaid insurance
Dr Cr Saldo Dr Cr Saldo Dr
3500 3500 2080 1330 750 2400

Account Payable 201 unearned rent revenue 209 Mortgage Payable

Dr Cr Saldo Dr Cr Saldo Dr
4800 4800 3300 3300
2200 1100

0
advertising expense 610 Salaries Expense 726 Utilities Expense
Dr Cr Saldo Dr Cr Saldo Dr
600 600 3300 3300 900
750 4050

interest payable 230 depresiation expense-Building 619 supplies expense

Dr Cr Saldo Dr Cr Saldo Dr
400 400 250 250 1330

depresiation expense-eqipment 619

Dr Cr Saldo
125 125
 Prepaid insurance 130 Land 140 Building
Cr Saldo Dr Cr Saldo dr cr
200 2200 12000 12000 60000

Mortgage Payable 275 owners capital 301 rent revenue

Cr Saldo Dr Cr Saldo Dr Cr
40000 40000 41380 41380 10300
40000 2200

Utilities Expense 732 Acc Depresiation Building 142 Acc. Depresiation Equi
Cr Saldo Dr Cr Saldo Dr Cr
900 250 250 125

supplies expense 212 interest expense 718 insuranse expense

Cr Saldo Dr Cr Saldo Dr Cr
1330 400 400 200
 141 equipment 149
saldo Dr Cr Saldo
60000 15000 15000

429
Saldo
10300
12500

150 salaries payable 212

Saldo Dr Cr Saldo
125 750 750

722
Saldo
200
 SKYLINE MOTEL
Adusted Trial Balance
May 31
Account Nama Debet Credit
Cash 3500
Supplies 750
Prepaid insurance 2200
Land 12000
Building 60000
equipment 15000
Account Payable 4800
unearned rent revenue 1100
Mortgage Payable 40000
owners capital 41380
rent revenue 12500
advertising expense 600
Salaries Expense 4050
Utilities Expense 900
Acc Depresiation Building 250
Acc. Depresiation Equipment 125
salaries payable 750
interest payable 400
depresiation expense-Building 250
depresiation expense-eqipment 125
supplies expense 1330
interest expense 400
insuranse expense 200
TOTAL 101305 101305

BENAR BOS
 SKYLINE MOTEL
income Statement
May 31
REVENUE
Rent Revenue 12500

EXPENSES
advertising expense 600
Salaries Expense 4050
Utilities Expense 900
depresiation expense-Building 250
depresiation expense-eqipment 125
supplies expense 1330
interest expense 400
insuranse expense 200
TOTAL EXPENSES 7855
NET INCOME 4645
 SKYLINE MOTEL SKYLINE MOTEL
Owners Equity Stateement Owners Equity Stateement
May 31 May 31
Owners Capital 41380 ASSET
Cash 3500
Net income 4645 Supplies 750
Owners capital 31 may 46025 Prepaid insurance 2200
Land 12000
Building 60000
equipment 15000
Acc Depresiation Building -250
Acc. Depresiation Equipment -125
TOTAL ASSET

LIABILITIES AND EQUITY

Account Payable 4800
unearned rent revenue 1100
Mortgage Payable 40000
owners capital 46025
salaries payable 750
interest payable 400
TOTAL LIABILITIES AND EQUITY
TEL
teement

93075

93075
 NEOSHO RIVER RESORT INC
WORKSHEET
AUG 31,2011
Trial Balance AJP
Acc. Number Accounnt
Dr Cr Dr Cr
101 Cash $ 3,500
126 Supplies $ 2,080 $ 1,330
130 Prepaid Insurance $ 2,400 $ 200
140 Land $ 12,000
143 Cottages $ 60,000
149 Furniture $ 15,000
201 Account Payable $ 4,800
209 Unearned Rent Revenue $ 3,300 $ 2,200
275 Mortgage Payable $ 40,000
311 Share Capital-Ordinary $ 41,380
332 Dividends $ -
429 Rent Revenue $ - $ -
622 Repair Expense $ 600
726 Salaries Expense $ 3,300 $ 750
732 Utilities Expense $ 900
Saldo $ 99,780 $ 89,480
112 Account Receivable $ 250
144 Acc. Depreciation-Cottages $ 125
150 Acc. Depreciation-Furniture $ 750
212 Salaries Payable $ 400
230 Interest Payable $ 250
320 Retained earnings
620 interest expense $ 400
621 insuranse expense $ 200
631 0 $ -
619 depresiation expense-eqipment $ 125
0 0 $ -

$ 3,925 $ 3,055
LABA/RUGI
 Adjusted TB Income Statement Neraca
Dr Cr Dr Cr Dr Cr
$ 3,500 $ 3,500
$ 750 $ 750
$ 2,200 $ 2,200
$ 12,000 $ 12,000
$ 60,000 $ 60,000
$ 15,000 $ 15,000
$ 4,800 $ 4,800
$ 1,100 $ 1,100
$ 40,000 $ 40,000
$ 41,380 $ 41,380
$ - $ -
$ - $ -
$ 600 $ 600
$ 4,050 $ 4,050
$ 900 $ 900

$ 250 $ 250
$ 125 $ 125
$ 750 $ 750
$ 400 $ 400
$ 250 $ 250

$ 400 $ 400
$ 200 $ 200
$ - $ -
$ 125 $ 125
$ - $ -

$ 99,975 $ 88,805 $ 6,275 $ - $ 93,700 $ 88,805

$ (6,275) $ 4,895

SALAH SALAH