a. Insurance coverage still remaining at April 30, $300 b. Supplies used during the month, $800 c. Depreciation for the month, $2,600 d. Accrued utilities expense at April 30, $200 (use Accounts payable as the liability account needed) e. Accrued salaries at April 30, $550 f. Service revenue still unearned at April 30, $1,600 Journal Entry Date Accounts Debit Credit Apr 30 b. Supplies used during the month, $800 Journal Entry Date Accounts Debit Credit Apr c. Depreciation for the month, $2,600 Journal Entry Date Accounts Debit Credit Apr d. Accrued utilities expense at April 30, $200 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit Apr e. Accrued salaries at April 30, $550 Journal Entry Date Accounts Debit Credit Apr f. Service revenue still unearned at April 30, $1,600 Journal Entry Date Accounts Debit Credit Apr Requirement 2. The unad usted balances have been crored in the Taccount for you. Post the adjusting entries to the Tacous. Rcterence the posted emcunis by ctters, la) through M. Calculate the ad usted balance for cach court Use a Bar posting rerence to show the ending balance of cash account. Rev.cw the ad using chines from Requirement 1. Cash Accounts receivable Prepaid Insurance R4 30 160 El 18.000 9200 Supplies Equipment 75.400 Accumulated depreciation Equip. Ba 50,000 Bal 1.UU Accounts payable Salarios payable Unearned service revenue BA 3.100 2,800 Retained eamings Dividends Common stock Bal 1 45.CCC ID 18 ECO Bal 1.000 III Service Blar Insurance pro BAI 12 200 BAI 2,000 Depreciation expense, equipment Utilities expense Supplies expense nn ondo Requirement 3. Prepare the adjusted trial balance at April 30, 2018. Review the T-accounts from Requirement 2. Lusch Landscaping, Inc. Adjusted Trial Balance April 30, 2018 Account Debit Credit Total Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to Accounts payable Accounts receivable Accumulated depreciation, equipment Advertising expense Cash Common stock Depreciation expense, equipment Dividends Equipment Insurance expense Notes payable Prepaid insurance Retained earnings Salaries expense Salaries payable Service revenue Supplies Supplies expense Unearned service revenue Utilities expense calculate taxes dues plan the next year's budget prepare financial statements report net income or loss a. Insurance coverage still remaining at April 30, $300 b. Supplies used during the month, $800 c. Depreciation for the month, $2,600 d. Accrued utilities expense at April 30, $200 (use Accounts payable as the liability account needed) e. Accrued salaries at April 30, $550 f. Service revenue still unearned at April 30, $1,600 Journal Entry Date Accounts Debit Credit Apr 30 b. Supplies used during the month, $800 Journal Entry Date Accounts Debit Credit Apr c. Depreciation for the month, $2,600 Journal Entry Date Accounts Debit Credit Apr d. Accrued utilities expense at April 30, $200 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit Apr e. Accrued salaries at April 30, $550 Journal Entry Date Accounts Debit Credit Apr f. Service revenue still unearned at April 30, $1,600 Journal Entry Date Accounts Debit Credit Apr Requirement 2. The unad usted balances have been crored in the Taccount for you. Post the adjusting entries to the Tacous. Rcterence the posted emcunis by ctters, la) through M. Calculate the ad usted balance for cach court Use a Bar posting rerence to show the ending balance of cash account. Rev.cw the ad using chines from Requirement 1. Cash Accounts receivable Prepaid Insurance R4 30 160 El 18.000 9200 Supplies Equipment 75.400 Accumulated depreciation Equip. Ba 50,000 Bal 1.UU Accounts payable Salarios payable Unearned service revenue BA 3.100 2,800 Retained eamings Dividends Common stock Bal 1 45.CCC ID 18 ECO Bal 1.000 III Service Blar Insurance pro BAI 12 200 BAI 2,000 Depreciation expense, equipment Utilities expense Supplies expense nn ondo Requirement 3. Prepare the adjusted trial balance at April 30, 2018. Review the T-accounts from Requirement 2. Lusch Landscaping, Inc. Adjusted Trial Balance April 30, 2018 Account Debit Credit Total Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to Accounts payable Accounts receivable Accumulated depreciation, equipment Advertising expense Cash Common stock Depreciation expense, equipment Dividends Equipment Insurance expense Notes payable Prepaid insurance Retained earnings Salaries expense Salaries payable Service revenue Supplies Supplies expense Unearned service revenue Utilities expense calculate taxes dues plan the next year's budget prepare financial statements report net income or loss
