ACCOUNT TITLE DEBIT CREDIT 1 Cash 7.710.00 2 Accounts Receivable 37,935.00 3 Prepaid Insurance 7,070.00 4 Supplies 2,125.00 5 Land 108,400.00 145,300.00 6 Building 7 Accumulated Depreciation-Building 85,610.00 & Equipment 134,800.00 9 Accumulated Depreciation Equipment 96,100.00 10 Accounts Payable 12,625.00 11 Unearned Rent 6,340.00 12 Suzanne Emerson, Capital 219,690.00 13 Suzanne Emerson, Drawing 15.120.00 14 Fees Earned 323,700.00 15 Salaries and Wages Expense 196.770.00 16 Utilities Expense 42,265.00 17 Advertising Expense 23,135.00 18 Repairs Expense 17,195.00 19 Miscellaneous Expense 6,240.00 20 Totals 744,065.00 744,065.00 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31, $6,105. 85,0T0.00 Accumulatea Depreciation-Butang 8 Equipment 134,800.00 9 Accumulated Depreciation Equipment 96,100.00 10 Accounts Payable 12,625.00 11 Unearned Rent 6,340.00 12 Suzanne Emerson, Capital 219,690.00 13 Suzanne Emerson Drawing 15,120.00 14 Fees Eamed 323,700.00 15 Salaries and Wages Expense 196,770.00 16 Utilities Expense 42,265.00 23,135.00 17 Advertising Expense 18 Repairs Expense 19 Miscellaneous Expense 17.195.00 6,240.00 20 Totals 744,065.00 744,065.00 The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at October 31, $6,105. b. Supplies on hand at October 31, $485. c. Depreciation of building for the year, $7,140. d. Depreciation of equipment for the year, $4,445. e. Unearned rent at October 31, $1,890. f. Accrued salaries and wages at October 31, $3,330. g. Fees earned but unbilled on October 31, $11,475. Journal Joumatze the contingente ang meron Swara wa Wagen Payane erwe Pervenie, morate Expense, Conoreciation Exer--curing Depreciate pense Equpment and suppo Expert of accounts for me erae wording of the account CNOW para o not use 100 per una explanations Every we ora por part for dent or create NOW wtomaticaly incest createnby when a cenar mere in the JOURNAL DATE POSLE DET ATC FOLIATION ASSETS LA CITES FOUTE CREDIT Musings ingens (105.00 6105.00 485.00 . . Prepair Supplies Epe Sie 485.00 . 85.610.00 Accumulated Depreciation Equipment Unearned 1890.00 1,890.00 Rent Revenue Journal 1 Adjusting Els 7 inance Expense 6.105.00 6.105.00 1 485.00 485.00 Preparande Supplies Expense Supplies direction experts Accumulated Depreciation Equipment Unnamed 85,610.00 1.890.00 1 Bentle 1.890.00 10 11 States and Wages Expen Sataries and Wages Payable Acontece 11 323.700.00 10 Fers Earned 16 19 Check My Work Adjusted Trial Balance 2 Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance Emerson Company ADJUSTED TRIAL BALANCE October 31, 2016 ACCOUNT TITLE CREDIT DEBIT 7.710.00 1 Cash 2 Accounts Receivable 37,935.00 37,935.00 7,070.00 3 Prepaid Insurance Supplies 5 Land Building 7 Accumulated Depreciation-Building * Equipment Accumulated Depreciation-Equipment Adjusted Trial Balance 12 Salaries and Wages Payable 15 Suzanne Emerson, Capital 14 Suzanne Emerson, Drawing 15 Fees Earned 16 Rent Revenue 17 Salaries and Wages Expense 18 Utilities Expense 19 Advertising Expense 20 Repairs Expense 21 Depreciation Expense-Building 22 Depreciation Expense-Equipment 25 Insurance Expense 24 Supplies Expense 25 Miscellaneous Expense 26 Totals
