The unadjusted trial balance of Sweet Cheeks Facial Spa is shown as follows:

Additional Information:

On September 30, Sweet Cheeks completed a service for which it had received payment in August, $1,500.

On September 30, Sweet Cheeks determined that it had earned but not yet billed revenues of $500.

Monthly depreciation on Sweet Cheeks' equipment is $150.

The interest rate on the promissory note is 6%.

A count of the supplies revealed $500 of supplies remaining on September 30.

Required: A. Prepare all necessary adjusting entries for the month of September.

B. Assume the trial balance was last adjusted on August 31. Prepare an adjusted trial balance as of September 30. List the accounts in chart of accounts order.

Sweet Cheeks Facial Spa Unadjusted Trial Balance September 30 Debit $ 4,300 2,250 18,000 Cash Supplies Equipment Accumulated Depreciation Unearned Revenue Notes Payable Common Stock Service Revenue Advertising Expense Depreciation Expense Interest Expense Salaries Expense Dividends Totals 650 1,200 400 600 500 $27,900 Credit $ 2,400 1,500 10,000 10,000 4,000 $27,900