9. The unadjusted trial balance of E. Pace, Consulting is entered on the partial work sheet below. Complete the work sheet (Ch. 4) using the following information for the three adjusting entries: (24 points) (a) Salaries earned by employees that are unpaid and unrecorded, $500. (b) An inventory of supplies showed $800 of unused supplies still on hand. (c) Depreciation on equipment, $1,300. E. Pace, Consulting Work Sheet For the year ended December 31 Account Adjusted Trial Adjustments Balance Debit Credit Debit Credit Income Statement Debit Credit Balance Sheet and Statement of Owner's Equity Debit Credit Unadjusted Trial Balance Debit Credit $14,000 1,000 11,000 $ 2,000 500 6,500 Cash......... Supplies.......... Equipment ......... Accum. Depr.- Equip. Accounts payable..... Salaries payable E. Pace, Capital..... E. Pace, Withdrawals Fees earned............. Salary expense........ Rent expense........... Supplies expense...... Depreciation expense Totals ......... ......... 1,500 30,000 7,500 4,000 $39.000 $39.000 10. Use the following partial work sheet from Matthews Lanes to prepare the income statement (15 points), statement of owner's equity (5 points) and balance sheet (15 points) (including Headings). The owner did not make any investments in the business this year. (Total of 35 points) (Chap. 4) MATTHEWS LANES Work Sheet For Year Ended June 30 Balance Sheet and Statement of Owner's Equity Account Income Statement Dr. Cr. 11,275 1,750 800 3,400 130,000 21,700 200 50,000 46,425 Cash.. Accounts Receivable.. Office Supplies............. Prepaid Insurance............ Scoring Equipment.... Accumulated depreciation- Scoring equipment Salaries payable ....... M. Matthews, Capital.. M. Matthews, Withdrawals. Bowling revenue ...... Depreciation expense Scoring equipment Salaries expense......... Insurance expense ....... Rent expense ............... Office supplies expense ... Repairs expense Telephone expense....... Totals. Net income.............. Totals. 137,675 10,825 1.800 200 1,600 400 350 750 15,925 137,675 121.750 137,675 137,675 193,650 71,900 121.750 193.650 193,650 11. A petty cash fund was originally established with a check for $150. In the petty cash fund on December 31 (the period-end), you find the following: (10 points)(Chap. 8) Petty cash receipts: Postage...... Office supplies Office equipment repair ..... Cash...... S43.50 51.85 49.00 4.25 Prepare the general journal entry to record the replenishment of the petty cash fund on Dec. 31. GENERAL JOURNAL Date Account Titles and Explanation P. R. Debit Credit