Star Theater Production Company’s partially completed worksheet as of December 31, 2025, follows. 

Adjustment data at December 31 follow: 

a. As of December 31, Star Theater Production Company had performed $800 of service revenue but has not yet billed customers. 

b. At the end of the month, Star Theater Production Company had $300 of supplies remaining. 

c. Prepaid Insurance of $2,100 remained. 

d. Depreciation expense, $4,400. 

e. Accrued salaries expense of $300 that hasn’t been paid yet.

Requirements 

1. Complete the worksheet. Use letters a through e to label the five adjustments. 

2. Journalize the adjusting entries. 

3. Prepare the adjusted trial balance.

Transcribed Image Text:

1 2 3 4 5 6 7 Cash 8 Accounts Receivable 9 Supplies 10 Prepaid Insurance A Account Names 11 Equipment 12 Accumulated Depreciation-Equipment 13 Accounts Payable 14 Salaries Payable 15 Common Stock 16 Dividends 17 Service Revenue 18 Depreciation Expense-Equipment 19 Supplies Expense 20 Utilities Expense 21 Salaries Expense 22 Insurance Expense 23 Total 24 B D STAR THEATER PRODUCTION COMPANY Worksheet December 31, 2025 Unadjusted Trial Balance Debit Credit $ 3,900 6,100 1,700 2,700 25,000 30,500 с 4,700 29,500 $ 8,800 4,000 20,300 71,000 $ 104,100 $ 104,100 E Adjustments Debit Credit LL F Adjusted Trial Balance Debit Credit