Switch each adjustment on and trace it from the unadjusted column to the adjusted column.
| Account | Unadjusted trial balance | Adjustments | Adjusted trial balance | |||
|---|---|---|---|---|---|---|
| Dr. | Cr. | Dr. | Cr. | Dr. | Cr. | |
| 101Cash | $4,350 | $4,350 | ||||
| 106Accounts receivable | (f) 1,800 | 1,800 | ||||
| 126Supplies | 9,720 | (b) 1,050 | 8,670 | |||
| 128Prepaid insurance | 2,400 | (a) 100 | 2,300 | |||
| 167Equipment | 26,000 | 26,000 | ||||
| 168Accumulated depreciation—Equipment | (c) 375 | 375 | ||||
| 201Accounts payable | 6,200 | 6,200 | ||||
| 209Salaries payable | (e) 210 | 210 | ||||
| 236Unearned consulting revenue | 3,000 | (d) 250 | 2,750 | |||
| 307Common stock | 30,000 | 30,000 | ||||
| 319Dividends | 200 | 200 | ||||
| 403Consulting revenue | 5,800 | (d) 250(f) 1,800 | 7,850 | |||
| 406Rental revenue | 300 | 300 | ||||
| 612Depreciation expense—Equipment | (c) 375 | 375 | ||||
| 622Salaries expense | 1,400 | (e) 210 | 1,610 | |||
| 637Insurance expense | (a) 100 | 100 | ||||
| 640Rent expense | 1,000 | 1,000 | ||||
| 652Supplies expense | (b) 1,050 | 1,050 | ||||
| 690Utilities expense | 230 | 230 | ||||
| Totals | $45,300 | $45,300 | $3,785 | $3,785 | $47,685 | $47,685 |
Trace an adjustment above to see what it does to the totals.
Adjusted trial balance — Debits $47,685 = Credits $47,685
Touch the instrument to see what to notice.