1. Adjusting Entries:
1. Insurance Expense 200
Prepaid Insurance 200
2. Supplies Expense 700
Supplies 700
3. Depreciation expense-Lodge 300
Accumulated Depreciation-Lodge 300
4. Depreciation expense-furniture 250
Accumulated Depreciation-furniture 250
5. Interest Expense 350
Interest Payable 350
6. Unearned Rent 1,500
Rent Revenue 1,500
7. Salaries Expense 300
Salaries Payable 300
Dody Zulfikar SE MM, zulfikar76@yahoo.com

2. Adjusted
Trial Balance Adjustments Trial Balance
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 2,500 2,500
Prepaid Insurance 1,800 200 1,600
Supplies 1,900 700 1,200
Land 15,000 15,000
Lodge 70,000 70,000
Furniture 16,800 16,800
Accounts Payable 4,700 4,700
Unearned Rent Revenue 3,600 1,500 2,100
Mortgage Payable 35,000 35,000
Sara Sutton, Capital 60,000 60,000
Rent Revenue 9,200 1,500 10,700
Salaries Expense 3,000 300 3,300
Utilities Expense 1,000 1,000
Advertising Expense 500 500
Totals 112,500 112,500
Insurance Expense 200 200
Supplies Expense 700 700
Depreciation Expense-lodge 300 300 -
Depreciation Expense-Furniture 250 250
Acc-Depr.Lodge 300 300
Acc-Depr.Furniture 250 250
Interest Expense 350 350
Interest Payable 350 350
Salaries Payable 300 300
Totals 3,600 3,600 113,700 113,700
Dody Zulfikar SE MM, zulfikar76@yahoo.com

3. Adjusted Income
Trial Balance Statement Balance Sheet
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 2,500 2,500
Prepaid Insurance 1,600 1,600
Supplies 1,200 1,200
Land 15,000 15,000
Lodge 70,000 70,000
Furniture 16,800 16,800
Accounts Payable 4,700 4,700
Unearned Rent Revenue 2,100 2,100
Mortgage Payable 35,000 35,000
Sara Sutton, Capital 60,000 60,000
Rent Revenue 10,700 10,700
Salaries Expense 3,300 3,300
Utilities Expense 1,000 1,000
Advertising Expense 500 500
Insurance Expense 200 200
Supplies Expense 700 700
Depreciation Expense-Lodge 300 300
Depreciation Expense-Furniture 250 250
Acc-Depr.Lodge 300 300
Acc-Depr.Furniture 250 250
Interest Expense 350 350
Interest Payable 350 350
Salaries Payable 300 300
Totals 113,700 113,700 6,600 10,700 107,100 103,000
Net Income 4,100 4,100
10,700 10,700 107,100 107,100
Dody Zulfikar SE MM, zulfikar76@yahoo.com

4. Super Motel
Income Statement
for the month ended, May 31 1999
Rent Revenue $10,700
Expenses:
Salaries expense 3,300
Utilities expense 1,000
Advertising expense 500
Insurance Expense 200
Supplies Expense 700
Depreciation Expense-Lodge 300
Depreciation Expense-Furniture 250
Interest Expense 350 6,600
Net Income $ 4,100
Dody Zulfikar SE MM, zulfikar76@yahoo.com

5. Super Motel
Statement of Owner's Equity
For the Month Ended May 31, 1999
Sara Sutton Capital, 1 May $ 60,000
+ Net income 4,100
- Drawings 0
Sara Sutton Capital, 31 May$ 64,100
Dody Zulfikar SE MM, zulfikar76@yahoo.com

6. Super Motel
Balance Sheet
May 31, 1999
Cash $ 2,500
Prepaid Insurance 1,600
Supplies 1,200
Land 15,000
Lodge 70,000
Acc. Depreciation (300)
Furniture 16,800
Acc. Depreciation (250)
Total assets $ 106,550
Liabilities & Owner's Equity
Accounts Payable $ 4,700
Unearned Rent Revenue 2,100
Interest Payable 350
Salaries Payable 300
Mortgage Payable 35,000
Sara Sutton, Capital 64,100
Total liab. & equity $ 106,550
Dody Zulfikar SE MM, zulfikar76@yahoo.com