a) Make the adjusting journal corrections.

b) Make the cash entries correct in subsequential order.

Question 3 Cullumber Company has the following balances in selected accounts on December 31, 2017. Cullumber has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment Equipment 6,300 Interest Payable 0 Notes Payable 9,300 Prepaid Insurance 2,244 Salaries Payable 0 Supplies 2,400 Unearned Revenue 34,200 All the accounts have normal balances. The information below has been gathered at December 31, 2017. 1. Cullumber Company borrowed $9,300 by signing a 4%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2017 is $770. 4. Cullumber Company paid $2,244 for 12 months of insurance coverage on June 1, 2017. 5. On December 1, 2017, Cullumber collected $34,200 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018. 6 . Cullumber performed consulting services for a client in December 2017. The client will be billed $3,000. Payment from the customer is expected on January 15, 2018. 7. Cullumber Company pays its employees total salaries of $10,000 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017.Question 3 Cullumber Company has the following balances in selected accounts on December 31, 2017. Cullumber has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment Equipment 6,300 Interest Payable 0 Notes Payable 9,300 Prepaid Insurance 2,244 Salaries Payable 0 Supplies 2,400 Unearned Revenue 34,200 All the accounts have normal balances. The information below has been gathered at December 31, 2017. 1. Cullumber Company borrowed $9,300 by signing a 4%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2017 is $770. 4. Cullumber Company paid $2,244 for 12 months of insurance coverage on June 1, 2017. 5. On December 1, 2017, Cullumber collected $34,200 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018. 6 . Cullumber performed consulting services for a client in December 2017. The client will be billed $3,000. Payment from the customer is expected on January 15, 2018. 7. Cullumber Company pays its employees total salaries of $10,000 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017.Question 3 Cullumber Company has the following balances in selected accounts on December 31, 2017. Cullumber has a calendar year end. Accounts Receivable Accumulated Depreciation-Equipment Equipment 6,300 Interest Payable 0 Notes Payable 9,300 Prepaid Insurance 2,244 Salaries Payable 0 Supplies 2,400 Unearned Revenue 34,200 All the accounts have normal balances. The information below has been gathered at December 31, 2017. 1. Cullumber Company borrowed $9,300 by signing a 4%, one-year note on September 1, 2017. 2. A count of supplies on December 31, 2017, indicates that supplies of $820 are on hand. 3. Depreciation on the equipment for 2017 is $770. 4. Cullumber Company paid $2,244 for 12 months of insurance coverage on June 1, 2017. 5. On December 1, 2017, Cullumber collected $34,200 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018. 6 . Cullumber performed consulting services for a client in December 2017. The client will be billed $3,000. Payment from the customer is expected on January 15, 2018. 7. Cullumber Company pays its employees total salaries of $10,000 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017