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1. Based on the unadjusted trial balance for Bella's Beauty Salon and the adjusting information given below, prepare the adjusting journal entries for Bella's Beauty

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1. Based on the unadjusted trial balance for Bella's Beauty Salon and the adjusting information given below, prepare the adjusting journal entries for Bella's Beauty Salon using the general journal provided Bella Beauty Salon Trial Balance 31-Dec Account Debit 5 4200 $ 1,450 s 990 s 3,a60 Credit Cash Pre-Paid Insurance Shop Suppli es Shop Equipment Accumulated Depredation-Shop Equipment Building Accumulated Depreciation- Building Land Unearned Rent Long Term Notes Payable Contributed Capita 5 770 s 57,500 s 3,840 s s5,000 1,600 5 50,000 s 40,000 5 9,860 s 2,400 s 23,400 Retained Earnings Rent Earned Fees Earmed Wages Expense Utilities Expense Property Tax Expenso interest Expense $ 3,200 s 690 s 600 $ 4350 $131,870 $131,870 Totals Additional information: An insurance policy examination showed S1,240 of expired insurance b. An inventory count showed $210 of unused shop supplies still available. c. Depreciation expense on shop equipment, $350. d. Depreciation expense on the building, $2.220. e. A beautician is behind on space rental payments, and this $200 of accrued revenues was unrecorded at the time the trial balance was prepared. f. $800 of the Unearned Rent account balance was eaned by year-end. g. The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which she has not been paid. a. iee months property taxes, totaling S450, have accrued. This additional amount of property taxes expense has not been recorded i. One month's interest on the note payable, $600, has accrued but is unrecorded

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