Important note
Below is my result of worksheet
Unadjusted Trial Balance 1308252
adjustments 73215
adjusted trial balance 1349667
P&L statement Dr848174 Cr955357
Balance Sheet Dr464410 Cr394310
Profit before deducted by dividend is 70100
There are some important issues I found
1.since there is no need to record change of inventory, i just record 315870 in my adjusted trial balance and 278787 in balance sheet
2.in my adjusted entry, i debit prepaid insurance $4000, because the rent is recored as expense initially
3.I debit my 'sale staff wages expense' 720 because ist, from backgound introduction on page 1, 2nd from calendar, i found that 24 June when the last payment of wages in the financial year was made is
Friday, so the accrued wage needs include Jun24, that is 24, 25, 26, 27,28,29,30.