【正文】 nt. In addition, an endofperiod spreadsheet is useful in analyzing the impact of proposed adjustments on the financial statements.A CompanyEndofPeriod Spreadsheet (Work Sheet)For the Month Ended January 31， 2023UnadjustedAdjustedTrial BalanceAdjustmentsTrial BalanceIne StatementsBalance SheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.Journalizing（記錄日記賬）Step 1. Entry the Date.(寫入會計業(yè)務發(fā)生的日期 )Step 2. Entry the title of the accounting to be debited and the amount to be debited. (寫入借方科目和借方金額 )Step 3. Entry the title of the accounting to be credited and the amount to be credited. (寫入貸方科目和貸方金額 )Step 4. Entry a brief description.(寫摘要 )Step 5. Journal entry.(過賬 ) Peter deposits $40,000 in a bank account in the name of A pany. Date Description Debit CreditJan. 1 Cash 11 40,000 Peter, Capital 31 40,000 Invested cash in A pany A pany paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period. Date Description Debit CreditJan. 1 Land 17 1,500Cash 11 1,500 Purchase of land as a future building site A pany rent the land to the retailer for half a year, with the rent payable in advance. A pany received $500 for half a year’s rent beginning January 1. Date Description Debit CreditJan. 1 Cash 11 500 Unearned Rent 23 500 Received advance payment for half a year’s rent on land A pany purchased supplies for $1,500 and agreed to pay the supplier in the near. Date Description Debit CreditJan. 3 Supplies 14 1,500 Accounts payable 21 1,500 Purchased supplies A pany received cash of $5,000 for providing services to customers.Date Description Debit CreditJan. 5 Cash 11 5,000 Fees Earned 41 5,000 Providing services to customers A pany incurred the following expenses: wages,$2,200。utilities,$500。Cash Debit Credit BalanceDebit Credit 40,000 1,500 1,500 37,500 42,500 38,800 500 10,000 Peter.Account40,000 40,000 Closing 40, Closing 10,000 PrepaidDate Item Debit Credit BalanceDebit Credit 1,500 1,500 Adjusting 1,250AccountLand Debit Credit RentDate Item Debit Credit Balance500 SuppliesDate Item Debit Credit BalanceDebit Credit 1,500 1,500 Adjusting 1,000 500AccountFeesAccount5,000 — Payable Account1,500 1,000AccountExpenseDate Item Debit Credit BalanceDebit Credit 2,200 2,200 Closing 2,200 —AccountExpenseDate Item Debit Credit BalanceDebit Credit 800 800 Closing 800 — —AccountUtilitiesAccountExpenseDate Item Debit Credit BalanceDebit Credit 200 200 Closing 200 — —AccountDrawingDate Item Debit Credit BalanceDebit Credit 1,000 1,000 10,000 IneDate Item Debit Credit BalanceDebit Credit Closing 5, Closing — —AccountSuppliesAccount1,000 — —AccountInsuranceExpenseAccount250 — —AccountRentDate Item Debit Credit BalanceDebit Credit Adjusting Supplies1,000Bal.Bal.500Bal.Bal.Expense The adjusting entry is shown in color in the T accounts to separate from other transactions.After the adjusting entry is recorded and posted， the supplies account has a debit balance of $ balance is an asset that will bee an expense in a future period. Journal pageDate Description Post.Ref.Debit Credit 2023Jan. 31Supplies expense Supplies Supplies usedInsurance Expense Prepaid Insurance Insurance expiredUnearned Rent Rent Revenue Rent earned5514561523421000 250 1000 250 Adjusted trial balance（調(diào)整后的試算平衡表） The same step at the unadjusted trial balance.（與未調(diào)整的試算平衡表同一步驟，如借方總金額和貸方總金額相等，進行結(jié)賬；若借方總金額和貸方總金額不等，檢查調(diào)整過程是否有錯誤） A Company Adjusted Trial Balance January 31， 2023 Debit Credit