1.	Journalize the adjusting entries on December 31, and post them to the T-accounts.
2.	Prepare the adjusted trial balance.

Pigeon Delivery

Unadjusted Trial Balance

December 31, 2023

Account

Debit

Credit

Cash

$32,000

Accounts receivable

62,000

Prepaid rent

9,600

Supplies

3,700

Trucks

81,000

Accumulated amortizationtrucks

$36,000

Accounts payable

6,600

Salaries payable

0

Unearned delivery revenue

7,200

M. Fowl, capital

113,800

M. Fowl, withdrawals

28,000

Delivery revenue

64,000

Salaries expense

8,600

Rent expense

0

Amortization expensetrucks

0

Advertising expense

2,700

Supplies expense

0

Total

$227,600

$227,600

a.	Prepaid rent still available at December 31, $4,800.
b.	Supplies used during the month, $3,000.
c.	Amortization on trucks for the month, $710.
d.	Accrued salaries expense at December 31, $1,300.
e.	Unearned delivery revenue still remaining to be earned at December 31, $3,500.