the trial balances before and after adjustment for garcia company at the end of its 576489

GARCIA COMPANY
Trial Balance
August 31, 2010

Before Adjustment

After adjustment

Cash

$10,400

$10,400

Accounts Receivable

8,800

9,800

Office Supplies

2,300

700

Prepaid Insurance

4,000

2,500

Office Equipment

14,000

14,000

Accumulated Depreciation—Office Equipment

$ 3,600

$ 4,500

Accounts Payable

5,800

5,800

Salaries Payable

–0–

1,100

Unearned Rent Revenue

1,500

600

T. Garcia, Capital

15,600

15,600

Service Revenue

34,000

35,000

Rent Revenue

11,000

11,900

Salaries Expense

17,000

18,100

Office Supplies Expense

–0–

1,600

Rent Expense

15,000

15,000

Insurance Expense

–0–

1,500

Depreciation Expense

–0–

900

$71,500

$71,500

$74,500

$74,500