1. Jeff Georges consulting firm (from Chapter 1 homework) had the following trial balance on April 30.

Harman Company

Trial Balance

April 30, 2019

Account Number

Debit

Credit

101

Cash

$ 8,200

112

Accounts Receivable

6.500

124

Supplies

2,250

130

Prepaid Insurance

3,600

152

Equipment

17,000

201

Accounts Payable

$ 5,500

208

Unearned Service Revenue

4,000

301

Owners Capital

24,650

400

Service Revenue

7,400

720

Salary and Wages Expense

3,000

728

Rent Expense

1,000

$ 41,550

$ 41,550

In addition to the accounts listed on the trial balance, the chart of accounts for George Company also contains

the following accounts and account numbers:

No. 158 Accumulated Depreciation Equipment

212 Salaries and Wages Payable

631 Supplies Expense

711 Depreciation Expense

722 Insurance Expense

730 Utilities Expense

Other data:

1. Supplies on hand at April 30 are $750.

2. A utility bill for $275 has not been recorded and will not be paid until next month.

3. The insurance policy is for two years.

4. Invoices representing $1,800 of services performed during the month have not been recorded as of April 30.

5. The equipment has a 5-year life with no salvage value.

6. Salaries of $2,300 are accrued at April 30.

7. $3,100 of unearned service revenue is recognized for services performed during the month.

Instructions

a.

Prepare the adjusting entries for the month of April. Use J8 as the page number for your journal.