The adjusted trial balance columns of the worksheet for Alshwer Company, owned by M. Alshwer, are as follows.
ALSHWER COMPANY
Worksheet
For the Year Ended December 31, 2014
Adjusted Trial Balance
Account No. Account Titles Dr. Cr.
101 Cash 5,101
112 Accounts Receivable 10,736
126 Supplies 1,771
130 Prepaid Insurance 2,097
151 Equipment 27,320
152 Accumulated Depreciation—Equipment 5,188
200 Notes Payable 14,900
201 Accounts Payable 6,223
212 Salaries and Wages Payable 2,425
230 Interest Payable 513
301 Owner’s Capital 13,212
306 Owner’s Drawings 7,102
400 Service Revenue 60,529
610 Advertising Expense 8,017
631 Supplies Expense 4,198
711 Depreciation Expense 5,188
722 Insurance Expense 3,140
726 Salaries and Wages Expense 27,807
905 Interest Expense 513
Totals 102,990 102,990
Prepare an income statement and prepare a post closing trial balance
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