| Universal Advertising Agency Inc. | ||||||||||
| Worksheet | ||||||||||
| December 31, 2021 | ||||||||||
| Adjusted | ||||||||||
| Trial Balance | Adjustments | Trial Balance | Income Statement | Balance Sheet | ||||||
| Account Titles | Dr. | Cr. | Dr. | Cr. | Dr. | Cr. | Dr. | Cr. | Dr. | Cr. |
| Cash | 20,000 | |||||||||
| Advertising Supplies | 5,500 | |||||||||
| Prepaid Insurance | 2,250 | |||||||||
| Office Equipment | 7,000 | |||||||||
| Notes Payable | 13,250 | |||||||||
| Accounts Payable | 4,400 | |||||||||
| Unearned Revenue | 3,400 | |||||||||
| Common Stock | 13,000 | |||||||||
| Dividends | 950 | |||||||||
| Service Revenue | 13,150 | |||||||||
| Salaries Expense | 8,500 | |||||||||
| Rent Expense | 3,000 | |||||||||
| Total | 47,200 | 47,200 | ||||||||
| Total | ||||||||||
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