156 PM Data Table - X osti More Info 25.000 19,600 2.300 1,700 2,000 544.200 1,000 #nurance coverage will remaining at June 30, $400 b. Supplies ned during the month, 1500 Depreciation for the month $1,200 d. Accrued expense June 30, 600 (Acun pays the by account needed cored sales June 30, 6600 Service and the 31.000 Print Done Cash Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation equipment Acomuns payable Solari payable Uhamed service revenue Common lock Rastaned earnings Dividende Service revenue Salaries ephe Insurance expense Depreciation expense equipment Us expense Supplies expense Total 2,700 30.000 55,100 5.200 15.700 Requirements 2.100 1. Journal reading 2. The adjusted balances have been entered in the Taccounts for you. Post the justing en to the Taccount Reference the posted amounts by a through Cove the adjusted balance for each account 3. Prepare the adjusted trial balance at June 30, 2018 4 How will the company use the user balance? $ 149,000 $ 149,600 Requirement 1. Joumalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any joumal entries.) a. Insurance coverage still remaining at June 30, $400 Journal Entry Date Accounts Debit Credit June b. Supplies used during the month, $500 Journal Entry Date Accounts Debit Credit June c. Depreciation for the month, $1,200 Journal Entry Accounts Date Debit Credit June d. Accrued utilities expense at June 30, $600 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit June e. Accrued salaries at June 30, $600 Journal Entry Date Accounts Debit Credit June f. Service revenue still uneamed at June 30, $1,600 Journal Entry Accounts Date Debit Credit June The trial balance of Lusch Landscaping, Inc., at June 30, 2018, and the data needed for the month-end adjustments follow Requirement 2. The unadjusted balances have been entered in the T-accounts for you. Post the adjusting entries to the T-accounts. Reference the posted amounts by letters, (a) through (1). Calculate the adjusted balance for each account (Use a "Bar posting reference to show the ending balance of each account) Review the adjusting entries from Requirement 1. Cash Accounts receivable Prepaid insurance 2.300 Bal 25,000 Bal 19,600 Bal Supplies 1,700 Equipment $2,000 Accumulated depreciation Equip Bal 44,200 Bal Bol Salaries payable Unearned service revenue Accounts payable BA Bal 1,900 2,700 Common stock Retained earning Bal Dividends 5,200 Bal 30.000 56,100 The trial balance of Lusch Landscaping, Inc., at June 30, 2018, and the data needed for the month-end adjustments follow: Service revenue Salaries expense Insurance expense Bal 15,700 Bal 3,800 Depreciation expense, equipment Utilities expense Supplies expense Requirement 3. Prepare the adjusted trial balance at June 30, 2018 Review the T-accounts from Requirement 2. Lusch Landscaping, Inc. Adjusted Trial Balance June 30, 2018 Account Debit Credit = The trial balance of Lusch Landscaping, Inc., at June 30, 2018, and the dete needed for the month-end adjustments follow: JUROSU, ZUID Account Debit Credit Total Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to
