The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following:

Office supplies used during the period, $1,200. Expiration of prepaid rent, $700.
Accrued salaries expense, $500. Depreciation expense, $800.
Accrued service fees receivable, $400.
The Adjusted Trial Balance columns total is:
A) $87,600
B) $84,000
C) $80,400.
D) $85,700
E) $85,900

Question

The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following:

Office supplies used during the period, $1,200. Expiration of prepaid rent, $700.
Accrued salaries expense, $500. Depreciation expense, $800.
Accrued service fees receivable, $400.
The Adjusted Trial Balance columns total is:
A) $87,600
B) $84,000
C) $80,400.
D) $85,700
E) $85,900

Quizplus · Accepted Answer

To find the Adjusted Trial Balance, we need to add the adjustments to the Unadjusted Trial Balance:

$84,000 (Unadjusted Trial Balance) 
+ $1,200 (office supplies used) 
- $700 (prepaid rent expired) 
+ $500 (accrued salaries expense) 
+ $800 (depreciation expense) 
+ $400 (accrued service fees receivable)

= $85,200

Therefore, the correct answer is D, $85,700.

The Unadjusted Trial Balance Columns of a Work Sheet Total