Question

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

Office supplies used during the period, $5,700.
Expiration of prepaid rent, $2,050.
Accrued salaries expense, $1,850.
Depreciation expense, $2,150.
Accrued service fees receivable, $1,750.
The Adjusted Trial Balance columns total is:

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.

Answer 2

Based on the information given the Adjusted Trial Balance columns total is: $103,250.

Adjusted trial balance

Unadjusted work sheet total                 $97,500

Add Accrued salaries expense              $1,850

Add Depreciation expense                     $2,150

Add Accrued service fees receivable     $1,750

Total  Adjusted Trial Balance                  $103,250

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

Inconclusion  the Adjusted Trial Balance columns total is: $103,250.

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