OMIYALE

CONSULTING Adjusting Trial Balance May 31, 2012 Dr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Service Revenue Owners capital Service Revenue Salaries expense Rent Expense Depreciation Expense Insurance expense Utility expense Supplies Expense TOTALS 4,480.00 900.00 190.00 150.00 250.00 900.00 $ 4,500.00 7,700.00 1,000.00 3,450.00 11,400.00 Cr.

$ 190.00 4,500.00 250.00 1080.00 400.00 17,700.00 10,800.00

$ 34,920.00 $ 34,920.00