3B-16 3B-5. Below is the unadjusted trial balance of JUPITER Incorporated JUPITER INCORPORATED Unadjusted Trial Balance September 1, 20x1 Credit Debit Balances Balances Account Names $5,600 Cash Accounts receivable Office supplies 3,800 9,200 34,000 ul Accumulated depreciation-equipment Salaries Interest payable Unearned rent revenue Common stock Retained earnings Rent revenue Supplies expense Salary expense $5,600 900 2.400 4.500 9,000 25,600 6,000 900 500 Totals $54,000 The adjusting entry information is as follows: a. Office supplies on hand as of September I were $800. b. The equipment depreciation for this period is S4,200. c. Salaries eamed by employees, who have not yet been paid, have increased by $1,900. Interest owed by JUPITER which has not yet been paid has increased by $780 d. e. Unearned rent revenue has decreased by $800. f As of September 1, JUPITER had provided $2,200 of additional rental services for which they have not yet collected payment. 3B-16 3B-5. Below is the unadjusted trial balance of JUPITER Incorporated JUPITER INCORPORATED Unadjusted Trial Balance September 1, 20x1 Credit Debit Balances Balances Account Names $5,600 Cash Accounts receivable Office supplies 3,800 9,200 34,000 ul Accumulated depreciation-equipment Salaries Interest payable Unearned rent revenue Common stock Retained earnings Rent revenue Supplies expense Salary expense $5,600 900 2.400 4.500 9,000 25,600 6,000 900 500 Totals $54,000 The adjusting entry information is as follows: a. Office supplies on hand as of September I were $800. b. The equipment depreciation for this period is S4,200. c. Salaries eamed by employees, who have not yet been paid, have increased by $1,900. Interest owed by JUPITER which has not yet been paid has increased by $780 d. e. Unearned rent revenue has decreased by $800. f As of September 1, JUPITER had provided $2,200 of additional rental services for which they have not yet collected payment