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potentliquid
Oct 10, 2011, 05:31 PM
I have an unadjusted trial balance as of Dec. 31, 2010 showing Accumulated Depreciation as a credit balance = $6,375
The accumulated depreciation is for Furniture and Equipment = $85,000

The adjusting entry note given is: The cost of the furniture and equipment are being amortized in equal amounts over a 10-year period. Assume no residual value at the end of useful life.

Therefore, over 10 years, depreciation = $8,500/ year

I now am preparing an Adjusted Trial Balance as of Dec. 31, 2010 and am having trouble deciphering this question.

I originally:
-CR Accumulated Depreciation $8,500
-DR Depreciation Expense $8,500

The only thing frustrating me was the original balance of 6,375 on the unadjusted trial balance. Is this supposed to be incorporated?



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