The Signage Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 20Y5, the accountant for The Signage Company prepared the trial balances shown at the top of the following page.

Instructions
Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjusting entry.

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The Signage Company Trial Balances Adjusted March 31, 20Y5 Unadjusted Credit Debit Credit Debit Balances Balances Balances Balances 4,750 Cash... Accounts Receivable. Supplies Prepaid Insurance Land 4,750 17,400 6,200 9,000 100,000 17,400 2,175 1,150 100,000 170,000 170,000 51,500 61,000 Buildings. Accumulated Depreciation-Buildings. 75,000 75,000 12,000 6,920 17,000 8,750 1,400 3,850 256,400 Trucks.. Accumulated Depreciation-Trucks Accounts Payable Salaries Payable.. Unearned Service Fees. 10,500 256,400 Mary Bakken, Capital Mary Bakken, Drawing Service Fees Earned. Salary Expense.. Depreciation Expense-Trucks. Rent Expense... Supplies Expense.. Utilities Expense. Depreciation Expense-Buildings.. Taxes Expense Insurance Expense Miscellaneous Expense. 7,500 7,500 162,680 169,330 81,400 5,000 11,900 80,000 11,900 4.025 8,030 9,500 2,900 7,850 9,150 6,200 2,900 9,150 500,000 517,730 500,000 517,730