8- SELECT THE BEST ANSWER Mary Richardo has performed $550 of CPA services for a client but has not billed the client as of the end of the accounting period. What adjusting entry must Mary make? Debit Unearned Service Revenue and credit Service Revenue Debit Cash and credit Unearned Service Revenue Debit Accounts Receivable and credit Unearned Service Revenue Debit Accounts Receivable and credit Service Revenue 9- Employees at Cheyenne Corp. are paid $13200 cash every Friday for working Monday through Friday. The calendar year accounting period ends on Wednesday, December 31. How much salaries and wages expense should be recorded two days later on January 27 $13200 $7920 $5280 None, expense recognition requires the weekly salary to be accrued on December 31. 10- Based on the account balances below, what is the total of the debit and credit columns of the adjusted trial balance? Service revenue S5310 Equipment $7450 Cash 2745 Prepaid insurance 1245 Uncarned service 5400 Depreciation expense revenue 710 1110 Accum. depreciation 1400 Salaries and wages expense Common stock 570 Retained earnings 580 A- $12860 B- $11860 0-$11440 D-$13260