Mendoza Co. was organized on July 1, 2006. Quarterly financial statements are prepared. The unadjusted and adjusted trial balances as of September 30 are shown below.

MENDOZA CO.
Trial Balance
September 30, 2006
Unadjusted

Adjusted

Dr. Cr. Dr. Cr.
Cash $ 6,700 $ 6,700
Accounts Receivable 400 600
Prepaid Rent 1,500 900
Supplies 1,200 1,000
Equipment 15,000 15,000
Accumulated Depreciation-Equipment $ 850
Notes Payable $ 5,000 5,000
Accounts Payable 1,510 1,510
Salaries Payable 400
Interest Payable 50
Unearned Rent 900 500
Common Stock 14,000 14,000
Retained Earnings 0 0
Dividends 600 600
Commission Revenue 14,000 14,200
Rent Revenue 400 800
Salaries Expense 9,000 9,400
Rent Expense 900 1,500
Depreciation Expense   850
Supplies Expense 200
Utilities Expense 510 510
Interest Expense
 





50





$35,810


$35,810


$37,310


$37,310

Since there are no columns, it's extremely difficult to see what is what. Although since it's just two trial balances that came from the book, I can presume they are all proper normal balances. (If that were not the case, I would not be able to decypher it.)

You need to note the differences in any account balances, then determine whether a debit or credit had to have been applied to that account to get from the first balance to the second.

As an example, if an account has a debit balance of $1000 and the adjusted balance is a debit balance of $1200, it increased by $200 debit. A debit account can only get bigger by debiting it. Or, it went from a $1000 debit balance to an $800 debit balance, it decreased by $200. You can only decrease a debit by crediting it, so the account must have been credited.

Same with credit balances, except you have to remember that if it goes up, only a credit can do that. If the balance decreases, a debit did that.

If it's easier to make up a t-account for each one with a change, do it. i.e. put in the first balance, then underneath put in the second balance. Then try to determine what must have happened to that account to get from the first balance to the second. If the balance didn't change, nothing happened to it and there was no entry involving it.

Once you have all those, then you should be able to find debits and credits that much up together logically. For instance, you find that Supplies was credited by $500 and you also find that Supplies Expense was debited $500. That goes together as an entry.

Give it a shot.