The trial balance of Tumira Service is shown below :

Tumira Service

Trial Balance

as at 30 September 2006

Cash

RM3,500

Account receivable

3,400

Prepaid rent

1,200

Supplies

3,300

Equipment

32,600

Accumulated depreciation equipment

1,800

Account payable

3,600

Mira, capital

36,000

Mira, drawing

2,000

Service revenue

7,100

Salary expense

1,800

Utility expense

700

Total

RM48,500

RM48,500

Additional information at 30 September 2006 :

  1. Accrued service revenue, RM600.
  2. Depreciation, RM150.
  3. Accrued salary expense, RM500.
  4. Prepaid rent expired, RM800.
  5. Supplies used, RM1,600.

Instructions:

Enter the trial balance on a work sheet and complete the work sheet.