Cruits, Inc. prepared the following income statement BEFORE adjustments:

Cruits, Inc.
Income Statement
For the Month Ended September 30, 2011
Sales revenue $30,000
Expenses
Rent $5,000
Utilities 2,000
Salaries 8,000
Depreciation 3,000
Total expenses $18,000
Net income (loss) $12,000

Required:
Determine the net income or loss AFTER adjustment given the following additional information for the month of September:
a. Salaries earned but unrecorded and unpaid equals $1,000.
b. Depreciation for the month should be an additional $2,000.
c. Customer work completed, but not yet billed or collected equals $4,000.

$12,000 - $1,000 - $2,000 + $4,000=$13,000

Business

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