The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following: 1. Office supplies used during the period, $1,200.
2) Expiration of prepaid rent, $700.
3) Accrued salaries expense, $500.
4) Depreciation expense, $800.
5) Accrued service fees receivable, $400.
The Adjusted Trial Balance columns total is:
A) $80,400.
B) $84,000.
C) $85,700.
D) $85,900.
E) $87,600.

Question

Quizplus · Accepted Answer

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

Adjusted Trial Balance = Unadjusted Trial Balance + Adjustments

Adjusted Trial Balance = $84,000 + $1,200 - $700 + $500 - $800 + $400

Adjusted Trial Balance = $85,700

Therefore, the answer is C, $85,700.

The Unadjusted Trial Balance Columns of a Work Sheet Total