5 entries

Adjusted Tri Balance Debit Credi Unadjusted Trial Balance Number Account Title Debit Credit 109 Interest receivable 124 office supplies 128 Prepaid insurance 164 Accumulated depreciation-office equipment 209 Salaries payable 409 Interest revenue 612 Depreciation expense-office equipment 620 office salaries expense 637 Insurance expense 650 Office supplies expense Totals Prepare the necessary adjusting Journal entries (a) through (e). Adjustments Debit Credit (d) $ 710 (b) $ 1,842 (a) 1,892 (c) 3,300 (e) 790 (d) 710 (c) 3,300 (e) 798 (a) 1,092 (b) 1,842 $ 7,734 $ 7,734 View transaction list Journal entry worksheet Record the accrual of interest income. Note: Enter debits before credits. Debit Credit Transaction General Journal (d) View general journal Clear entry Record entry Journal entry worksheet 1 2 3 4 5 Record the accrual of office salaries expense. Note: Enter debits before credits. Debit Credit Transaction General Journal (e) View general journal Clear entry Record entry