Account Cash Accounts receivable Repair supplies Prepaid rent Office furniture Accounts payable Notes payable Eli Arrow, capital Eli Arrow, withdrawals Hospitality revenues Salaries expense Wages expense Totals Trial Balances September 30, 2023 Unadjusted Trial Balance $ Dr. 6,000 11, 200 2,200 14,000 26,000 5,000 144,000 16,958 $225,358 $ Cr. 8,000 21,600 67,758 128,000 $ 225,358 Adjustments Dr. Cr. Additional information available for the month ended September 30, 2023: a. Interest of $162 had accrued on the notes payable for the month of September. b. The office furniture was acquired on September 1, 2023, and has an estimated four-year life. The furniture will be $2,000 at the end of its four-year life. ARROW HOSPITALITY Adjusted Trial Balance Dr. Cr. c. A count of the Repair Supplies revealed a balance on hand of $700. d. A review of the Prepaid Rent account showed that $10,000 had been used during September. Required: 1. Complete the adjusted trial balance by including the adjusting entries. e. Accrued wages of $2,800 had not been recorded at month-end. f. The September Internet bill for $100 had been received and must be paid by October 14. g. Accrued revenues of $6,200 were not recorded at September 30.

Additional information avallable for the month ended September 30, 2023: a. Interest of $162 had accrued on the notes payable for the month of September. b. The office furniture was acquired on September 1,2023, and has an estimated four-year life. The furniture will be $2.000 at the end of its four-year life. c. A count of the Pepolr Supplies revealed a halanen on hand of $700. d. A review of the Prepaid Rent account showed that $10,000 had been used during Septembet. e. Accrued wages of $2,800 had not been recorded at month-end f. The September Internet bill for $100 had been recelved and must be paid by October 14 . g. Accrued revenues of $6,200 were not recorded at September 30 . Required: 1. Complete the adjusted trial balance by including the adjusting entries