Question

The Unadjusted Trial Balance columns of a work sheet total $97,500. The Adjustments columns contain entries for the following:

Answer 1

Answer:

The total of adjusted trial balance is $103,750

Explanation:

          ADJUSTMENT                                 EFFECT ON TRIAL BALANCE

Office supplies used during the period      No  change in total balance

Expiration of prepaid rent                            No  change in total balance

Accrued salaries expense                             Increase in total balance

Depreciation expense                                   Increase in total balance

Accrued service fees receivable                  Increase in total balance

Hence, Adjusted trial balance total = Unadjusted work sheet total + Accrued salaries expense + Depreciation expense +Accrued service fees receivable

$97,500 + $1,850 + $2,150 + $1,750

= $103,750

Thus, the total of adjusted trial balance is $103,750.