[Monica1966]

Colman Trial Balance
Nov 30,20x2

Cash $12,200
Accounts Receivable $16,300
Allowance for Doubtful Accounts $200
Inventory-12/1/x1 $14,175
Unexpired Insurance $600
Supplies on Hand $265
Land $18,000

Building $22,000
Acc Depreciation (building) $6,000
Office Equipment $6,800
Acc Depreciation (equipment) $2,100
Accounts Payable $11,400
Mortgage Payable $9,000
Capital Stock $40,000
Retained Earnings $2,200
Dividends $8,000
Sales $172,000
Sales returns and allowance $600
Sales Discounts $2,700
Purchases $109, 800
Purchases returns and allowance $1,200
Purchases Discount $2,300
transportation-in $900
Salaries Expense $23,000
Travel Expense $5,200
Office Expense $1,300
Professional fee expense $2,500
Telephone expense $1,200
Building repair expense $800

Additional data:
a. The Allowance doe doubtful accounts should increase by 400
b.Merchandise Inventory at Nov.30/20X2 was 16,200
c.Unexpired Insurance on Nov.30/20X2 amounted to 440
d.Supplies on hand Nov.30/20X2, 120
e.Building depreciation is caculated at 5% per year (800)
f.Office depreciation is calculated at 10% per year.
g.Salaries accured at Nov 30/20X2 are 400

are the adjustments to this

a. Allowance for Doubtful accounts (cr) 400
Bad debt expence (debit) 400

b.Inventory Nov 30/20X2 (debit) 16200
Income Summary (cr) 16200

c.unexpired insurance (cr) 440
insurance expense (debit) 440

d.Supplies on hand (cr) 145
Office expense (debit) 145

e. Acc Depreciation Building (cr) 1100
Building depreciation (debit) 1100

f.Acc dep Equipment (cr) 680
Equipment Dep (debit) 680

g. Salaries expense (debit) 400
Salaries payable (cr) 400

Could you please tell me if I have done these right,
Thank you in advance