Assume the unadjusted and adjusted trial balances for Davis Chiropractic, Inc., at April 30, 2018, show the following data:

Requirement

Journalize the adjusting entries that account for the differences between the two trial balances.

Transcribed Image Text:

Davis Chiropractic, Inc. Trial Balance April 30, 2018 ADJUSTED UNADJUSTED TRIAL BALANCE TRIAL BALANCE ACCOUNT DR. CR. DR. CR. $ 6,500 $ 6,500 Cash Accounts Receivable 6,200 1,400 4,000 6,200 Supplies Prepaid Rent Equipment Accumulated Depreciation, Equipment Accounts Payable 800 3,000 24,000 24,000 $ 3,300 4,500 $ 3,800 4,500 Salaries Payable Interest Payable 3,700 370 Unearned Service Revenue 4,000 2,900 Notes Payable 12,500 5,000 12,500 5,000 5,300 Common Stock Retained Earnings 5,300 8,000 Dividends 8,000 Service Revenue 50,100 51,200 Salaries Expense Rent Expense Depreciation Expense, Equipment Interest Expense Supplies Expense 26,900 4,500 30,600 5,500 3,000 1,070 2,500 700 600 $84,700 $84,700 $89,270 | $89,270 Total