1-Cash 450 Fees Earned 450

2-Income Summary 650 ABC, Capital 650

3-Utilities Expense 430 Cash 430

4-Wages Expense 870 Wages Payable 870

5-Unearned revenue 985 Fees Earned 985

6-Income Summary 597 Rent Expense 200

Supplies Expense 180 Utilities Expense 110

Miscellaneous Exp 107

7-RS Drawing 215

Cash 215

8-Accounts Receivable 325 Fees earned 325 (Customer billed for services performed) ****************************************************************************** A-Closing journal entries B-Adjusting journal entries C-Journal entries