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Shown below are the Trial Balance and Adjusted Trial Balance of the New Star Services owned by Mr. Nasir for the month ended December 31, 2009.

New Star Services

Trial balance

As on December 31st, 2009. Particulars

Dr.

(Rs.)

Cr.

(Rs.)

Balance sheets items:

Bank

Consulting fee receivable

Office Supplies

Machinery

Accumulated depreciation: Machinery

Notes Payable

Un earned consulting fee

Capital

Drawings

Income statement items:

Consulting fee earned

Salaries

Rent

5,976

3,600

720

7,920

1,200

7,200

1,800

2,904

1,992

480

14,760

8,280

Total

28,416

28,416


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