Showtime Theater Production Company€™s unadjusted and adjusted trial balances at December 31, 2012, follow.

Requirement
1. Journalize the adjusting entries that account for the differences between the two trialbalances.

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SHOWTIME THEATER PRODUCTION COMPANY Adjusted Trial Balance December 31, 2012 Trial BalanceAdjusted Trial Balance Account Debit Credit Debit Credit $ 3,500 6,900 500 1,300 23,000 Cash Accounts receivabloe Supplies Prepaid insurance Equipment Accumulated depreciation Accounts payable Salary payable Webber, capital Webber, drawing Service revenue Depreciation expense Supplies expense Utilities expense Salary expense Insurance expense Total 3,500 6,000 1,300 2,100 23,000 $ 8,100 5,000 S 11,600 5,000 500 21,100 21,100 28,500 28,500 59,600 60,500 3,500 800 5,400 24,500 800 5,400 24,000 93,800 93,800 98,700 98,700