(A) Date Description Ref Debit Credit 1-Mar Cash 101 10244 L. Eddy, Capital 301 10244 1-Mar Equipment 157 5,620 Cash 101 2,810 Accounts Payable 201 2,810 Cleaning Supplies 128 1200 Accounts Payable 201 1200 Prepaid Insurance 130 1200 Cash 101 1200 Accounts Receivable 112 4800 Service Revenue 400 4800 Accounts Payable 201 2000 Cash 101 2000 Salaries Expense 726 1800 Cash 101 1800 Cash 101 1400 Accounts Receivable 112 1400 Accounts Receivable 112 2500 Service Revenue 400 2500 Gas & Oil Expense 633 200 Cash 101 200 L. Eddy, Drawing 306 700 Cash 101 700

EDDY’S CARPET CLEANERS
(B) & (C ) Worksheet For the Month Ended March 31, 2008 "Adjusted
Trial Balance" "Income
Statement"
Account Titles Trial Balance Adjustments Balance Sheet Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 2,500 - - - 2,500 - - - 2,500 - Accounts Receivable 5,900 - 700 - 6,600 - - - 6,600 - Cleaning Supplies 1,200 - - 800 400 - - - 400 - Prepaid Insurance 1,200 - - 100 1,100 - - - 1,100 - Equipment 6,000 - - - 6,000 - - - 6,000 - Accounts Payable