Water World Park: Accounts, Trial Balance, Adjustments, and

Account TitlesTrial BalanceAdjustmentsAdjusted Trial BalanceIncome StatementBalance Sheet DRCRDRCRDRCRDRCRDRCR Cash11,77011,770 Accounts Receivable01,250 Supplies18,6001,200 Prepaid Insurance31,9003,900 Land80,00080,000 Building480,000480,000 AccumulatedAmortization - Building 120,000136,000 Equipment120,000120,000 AccumulatedAmortization - Equipment 44,00052,000 Accounts Payable14,60015,850 Wages Payable02,960 Interest Payable02,040 Unearned AdmissionRevenue 3,700700 Mortgage Payable350,000350,000 M. Berge, Capital159,700159,700 M. Berge, Drawings14,00014,000 Admission Revenue250,070253,070 Concession Revenue16,72017,970 Wages Expense123,000125,960 Repairs Expense30,50031,750 Advertising Expense9,6609,660 Utilities Expense16,90016,900 Insurance Expense28,000 Interest Expense22,46024,500 Amortization Expense24,000 Supplies Expense17,400 TOTALS958,790958,790990,290990,290