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157 Equipment 15,900 167 Accumulated Depreciation—Equip. $  5,400

Kristen Company
 
Adjusted Trial Balance
July 31, 2014
No.Account TitlesDebitsCredits
101Cash$  9,840 
112Accounts Receivable8,140 
157Equipment15,900 
167Accumulated Depreciation—Equip.$  5,400
201Accounts Payable2,220
208Unearned Rent Revenue3,800
311Common Stock18,000
320Retained Earnings20,260Instructions
332Dividends12,000 a)  Prepare the classified balance sheet statement, 
404Service Revenue64,000
429Rent Revenue6,500
711Depreciation Expense3,700 
720Salaries and Wages Expense55,700 
732Utilities Expense14,900 
  $120,180 $120,180
 
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