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ACG-2022 Financial Statement Project
The adjusted trial balance
for Chiara Company as of
December 31, 2013,
follows:
Debit
Cash
Accounts Receivable
Interest Receivable
Notes Receivable(due in 90 days)
Office Supplies
Automobiles
Accumulated Depreciation - Automobiles
Equipment
Accumulated Depreciation - Equipment
Land
Accounts Payable
Interest Payable
Salaries Payable
Unearned Fees
Long-term Notes Payable
R. Chiara, Capital
R. Chiara, Withdrawals
Fees Earned
Interest Earned
Depreciation Expense - Automobiles
Depreciation Expense - Equipment
Salaries Expense
Wages Expense
Interest Expense
Office Supplies Expense
Advertising Expense
Repairs Expense - Automobile
Totals
30,000
52,000
18,000
168,000
16,000
168,000
138,000
78,000
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