Given the Trial Balance and Adjustment Columns of the Worksheet

question 91

Essay

Given the trial balance and adjustment columns of the worksheet, complete the adjusted trial balance column for the company.
Trial Adjusted
Balance Adjustments Trial Balance

	Trial				Adjusted
	Balance		Adjustments		Trial Balance
Accounts	DR	CR	DR	CR	DR	CR
Cash	750
Accts. Rec.	400
Supplies	250			175
Prepaid Ins.	400			100
Equipment	7,000
Equipment		900
Capital		6,000
Fees Earned		2,000
Wages Exp.	100		300
Depreciation Expense			250
Accumulated Depreciation				250
Supplies Expense			175
Insurance Expense			100
Wages Payable				300
Total	8,900	8,900	825	825

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Definitions:

Beneficence

A principle in ethics and morality that refers to the act of doing good or performing actions for the benefit of others.

Difference Principle

A concept from John Rawls' theory asserting that inequalities in social and economic distribution are acceptable only if they benefit the least advantaged members of society.

Double Effect

A principle in ethics that allows actions which have both a positive and a negative effect, especially in medical ethics where the aim is to relieve suffering even if it may hasten death.

Cosmetic Surgery

Medical procedures performed to enhance or change one's appearance for cosmetic rather than medical reasons.