Problem E4-17 Seneca Company
   Worksheet
           December 31, 2003
Account Titles         Unadjusted         Adjustments          Adjusted
Debits Credits Debits Credits Debits Credits
Cash 38 0 0 0 0
Accounts Receivable 9
Prepaid Insurance 6
Machinery 80
Accum Deprec
Accounts Payable 9
Wages Payable
Income Taxes Payab
Contrib Capital 76
Retained Earnings 4
Revenues (Not Det) 84
Expenses (Not Det) 32
_________ _________ _________ ________ _________ ________
Totals 169 169