The unadjusted trial balance as of December 31, 2024, the end of the annual accounting period for Super Employment Services, follows

Data needed for the adjusting entries include the following:

a. Office Supplies on hand at year-end, $200.

b. Depreciation on furniture, $2,000.

c. Depreciation on building, $1,000.

d. Salaries owed but not yet paid, $500.

e. Accrued service revenue, $1,300.

f. $3,000 of the unearned revenue has been earned.

Requirements 

1. Open the ledger accounts in T-account form with their unadjusted balances as shown on the unadjusted trial balance.
2. Journalize Super’s adjusting entries at December 31, 2024. Use the letter (a, b, and so on) as the date.
3. Post the adjusting entries to T-accounts. Determine the ending balances in the T-accounts on December 31, 2024.
4. Prepare an adjusted trial balance.
5. Prepare a partial worksheet including the account names, unadjusted trial balance, adjustments, and adjusted trial balance.

Transcribed Image Text:

SUPER EMPLOYMENT SERVICES Unadjusted Trial Balance December 31, 2024 Account Title Cash Accounts Receivable Office Supplies Land Building Accumulated Depreciation-Building Furniture Accumulated Depreciation-Furniture Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Supplies Expense Depreciation Expense-Building Depreciation Expense-Furniture Advertising Expense Total Balance Debit $ 6,000 5,000 1,000 10,000 40,000 10,000 25,000 16,000 3,000 $ 116,000 Credit $ 30,000 4,000 2,000 8,000 12,000 60,000 $ 116,000