GG operates a merchandising business. It buys and sells men’s clothing.

An unadjusted trail balance as at  31 March, 2002 is prepared.

                                                                                                 Debit                    Credit

Bank overdraft                                                                                                          20

Electricity and telephone expenses                                               32

Office supplies expenses                                                              2

Office supplies inventory                                                              6

。。。。。。

Other data given:

1.       On 31 March, 2002, the business received an electricity bill of $1 and a telephone bill of $ 2.These bills were for utilities used in March, 2002. No entry has been made.

2.A physical count on the office supplies inventory was conducted on 31 March, 2002. The cost of the office supplies inventory in hand was found to be $ 2.

 请问：

  Prepare a detailed profit and loss statement for the year ended 31 March, 2002  and balance sheet at 31 March, 2002,

应该如何计算调整的这2项data？并且 bank overdraft 应该如何写在balance sheet里？

谢谢老师指点~~

你的trial balance借贷都不相等~~~

 overdraft是银行透支属于负债账户