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1 Enter the trial balance gures from the ledger 2 Enter the adjustments 3 Extend the adjusted trial balance and the adjustment gures to ei ther the income statement or balance sheet columns 4 Total the income statement columns and the balance sheet col umns 5 Enter the net income or net loss Use the following procedures: 1 Enter the trial balance gures The balance of each general ledger account is entered in the appropriate trial balance column of the worksheet The balances summarize all the transactions for the month be fore any adjusting entries have been applied 2 Enter the adjustments After the trial balance gures have been entered and the totals are in agreement, the adjusting entries should be entered in the second pair of columns The related debits and credits are keyed by letters so that they may be rechecked quickly for any errors.



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(i) (3, 4) and (7, 6) (j) ( 2, 8) and ( 4, 12)

(f) (0, 4) and (0, 16) (g) (8, 0) and (0, 2) 5)

(k) (7, 9) and (3, 3) (l) (2, 1) and ( 2, 5) (12.5) 6), ( 4, 10) 1)

(h) ( 10, 0) and (0,

12.6. Find the midpoints of the sides of a triangle whose vertices are (a) (0, 0), (8, 0), (0, 6) (b) ( 6, 0), (0, 0), (0, 10) (c) (12, 0), (0, 4), (0, 0) (e) (4, 0), (0, (f) ( 1,

(d) (3, 5), (5, 7), (3, 11)

2), (0, 2), (1,





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The letters should be in proper sequence, beginning with the accounts at the top of the page 3 Extend the trial balance gures and the adjustment gures to ei ther the income statement or balance sheet columns The process of ex tending the balances horizontally should begin with the account at the top of the sheet The revenue and expense accounts should be extended to the income statements columns; the assets, liabilities, and capital to the bal ance sheet columns Each gure is extended to only one of the columns After the adjusted trial balance column totals have been proved out, then the income statement columns and the balance sheet columns should also prove out 4 Total the income statement columns and the balance sheet col umns.

(12.5)

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12.7. Find the midpoints of the sides of the quadrilateral whose successive vertices are (a) (0, 0), (0, 4), (2, 10), (6, 0) (b) ( 3, 5), ( 1, 9), (7, 3), (5, 1) (c) ( 2, 0), (0, 4), (6, 2), (0, (d) ( 3, 10) 8)

7), ( 1, 5), (9, 0), (5,

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12.8. Find the midpoints of the diagonals of the quadrilateral whose successive vertices are (a) (0, 0), (0, 5), (4, 12), (8, 1) (b) ( 4, 1), ( 2, 3), (6, 1), (2, 8) (c) (0, 5), (0, 1), (4, 9), (4, 3)

(12.5)

12.9. Find the center of a circle if the end points of a diameter are (a) (0, 0) and ( 4, 6) (b) ( 1, 0) and ( 5, 12) (c) ( 3, 1) and (0, 5) (e) (a, b) and (3a, 5b) (f) (a, 2b) and (a, 2c)

The difference between the debit and credit totals in both sets of columns should be the same amount, which represents net income or net loss for the period 5 Enter the net income or net loss Net income increases capital, so the net income gure should go on the credit side of the balance sheet Conversely, a net loss decreases the capital, so the net loss gure should go on the debit side of the balance sheet..

(12.5)

(d) (0, 0) and (2a, 2b)

12.10. If M is the midpoint of AB, find the coordinates of (a) M if the coordinates of A and B are A(2, 5) and B(6, 11) (b) A if the coordinates of M and B are M(1, 3) and B(3, 6) (c) B if the coordinates of A and M are A( 2, 1) and M(2, 1)

(12.5)

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