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sindadurr
Sep 5, 2012, 08:56 PM
I can't quite get the correct trial balance, and I have done many attempts.
Here is the incorrect trial balance
Cash 3850 (Debit)
Accounts Receivable 2750 (Credit)
Prepaid Insurance 700 (debit)
Equipment 12000 (Debit)
Accounts Payable 4500 (Credit)
Unearned Service Revenue 560 (Debit)
Common Stock 11700 (Credit)
Service Revenue 8960 (Debit)
Salaries and Wage Expense 4200 (Debit)
Advertising Expense 1100 (Credit)
Utilities Expense 800 (Debit)

Here are the errors:
1. The totals of the debit sides of Prepaid Insurance, Accounts Payable, and Utilities Expense were each understated $100.
2. Transposition errors were made in Accounts Receivable and Service Revenue. Based on postings made, the correct balances were $2570 & $8960, respectively.
3. A debit posting to Salaries and Wages Expense of $200 was omitted.
4. A $1000 cash dividend was debited to Common Stock for $1000 and credited to Cash for $1000.
5. A $520 purchase of supplies on account was debited to Equipment for $520 and credited to Cash for $520.
6. A cash payment of $450 for advertising was debited to Advertising Expense for $45 and credited to Cash for $45.
7. A collection from a customer was $420 was debited to Cash for $420 and credited to Accounts Payable for $420.

I saw this thread here: https://www.askmehelpdesk.com/accounting/correcting-trial-balance-397109.html and I tried following the steps, but to no avail did I succeed in getting the right answer.

This is how I attacked the problem:

What I have done is organize the accounts into their proper columns of debit and credit.
1. I added 100 to the Prepaid Insurance, A/P, and Utilities Exp.
2. I flipped the numbers
3. I added 200 onto Wages Expenses
4. I created a dividend account and added 1000 to the Dr. Then I subtracted 1000 from the Commonstock. I left the cash alone because it needed no adjustment
5. I added 520 to a newly made Supplies account, subtracted 520 from equipments,and added 520 to A/R and subtracted 520 from Cash.
6. I added 405 to advertising exp and subtracted 405 from cash
7. I added 420 to A/R and subtracted 420 from A/P.

So, finally I totaled my accounts and got:
Debit : 25680
Credit:24720

Any suggestions would be greatly appreciated!

sindadurr
Sep 5, 2012, 09:03 PM
I forgot to mention the correct trial balance is 26720

paraclete
Sep 6, 2012, 06:22 AM
I would like to help you but aside from two errors not mentioned there appears to be an inherant inaccuracy

sindadurr
Sep 6, 2012, 09:59 AM
I am curious as to what I am doing wrong.

paraclete
Sep 6, 2012, 03:36 PM
I am curious as to what I am doing wrong.

You may not be doing anything wrong reread the data and question everything, there is a probable transpostion error in Advertising and there was a double error in A/R

It is best to develop a worksheet when solving a problem like this

xmm
Sep 23, 2012, 12:01 PM
Cash 3965(DR)
Account Receivable 2150 (DR)
Prepaid Insurance 800(DR)
Equipment 11480 (DR)
Supplies 520 (DR)
Account Payable 4500(CR)
Unearned Rev. 560(CR)
Common Stock 12700(CR)
Dividends 1000 (DR)
Rev. 8960(CR)
Salaries/wages Expense 4400(DR)
Advertising Expense 1505 (DR)
Utilities Expense 900 (DR)

Debit: 26720
Credit:26720

paraclete
Sep 24, 2012, 05:08 AM
Well done