How to prepare the adjusted balance sheet, profit and loss accounts

From your trial balance post your adjusting entries, then prepare your adjusted trial balance.

Next transfer your revenues and Espense accounts to your Income staement, and your balance sheet accounts to your balance sheet.

It is best if use a worksheet in Excel or 10-column paper for this.

I got the answer but I need real example with fugures how to prepare the adjusted balance sheet and p and l account

Look at one of my previous posts. I have a sample of a worksheet that shows how to get the information you need to do a Balance sheet and an Income Statement.