2. Open the ledger accounts with their unadjusted balances. Post the adjusting entries to the accounts.

The gven trial balance of Badger Ranch Company pertainsto December 31, 2016, which is the end of its year-long accountingperiod. Data needed for the adjusting entries include: a. Supplies on hendatyear-end,$3,000 b. Depreciation on furniture and fixtures, $40,000. c. Depreciation on building $25,000 d. Salaries owed but not yet paid $4,000. e. Accrued service revenue, $18,000. f. Of the $45,000 balance of uneamed service revenue, $32,000 was earned during the year. & Accrued income tax expense, $30,000. DEBIT ($) CREDIT $) 1 2 3 4 5 198,000 370,000 6,000 250,000 130,000 100,000 6 7 8 40,000 380,000 9 45,000 10 11 Badger Ranch Company Trial Balance December 31, 2016 Cash Accounts receivable Supplies Building Accuir ulated depreciation-building Furniture and fixtures Accumulated depreciation-fumiture and fixtures Accounts payable Salary payable Uneared service revenue Income tax payable Common stock Retained eamings Dividends Service revenue Salary expense Supplies ex pense Depreciation expense-building Depreciation expense-furniture and fixtures Income tax expense Miscellaneous expense TOTAL 12 100,000 193,000 13 14 65,000 13 286,000 172,000 16 17 18 19 20 21 22 13,000 1,174,000 1,174,000