Kristen Company
Adjusted Trial Balance No. July 31, 2014
Account
Debits
Titles 101 Cash
112 Accounts
Receivable
157 Equipment Credits $??9,840
8,140
15,900 Accumulate
167 d
Depreciation
—Equip. $??5,400 201 Accounts
Payable 2,220 Unearned
208 Rent
Revenue 3,800 311 Common
Stock 18,000 320 Retained
Earnings 20,260 332 Dividends
404 Service
Revenue
429 Rent
Revenue
711 Depreciation
Expense 12,000
64,000
6,500
3,700 Salaries and
720 Wages
Expense 55,700 732 Utilities
Expense 14,900
$120,180 $120,180 Instructions
a) Prepare the classified balance sheet statement,