Accounts before adjustments have been prepared.

	Assets									=	Liabilities	+	Stockholders Equity
	Invest. Notes Rec.	+	Supplies	+	Prepd. Rent	+	Bldgs.	-	Acc. Depr.- Bldgs.		Unearned Serv. Rev.		Com. Stock	+	Retained Earnings
										=		+			Rev.	-	Exp.	-	Div
Bal.	25,600		30,720		4,608		320,000		- 179,200		14,720

1.		The investment in the notes receivable earns interest at a rate of 6% per year.
2.		Supplies on hand at the end of the month totaled $ 23,808.
3.		The balance in Prepaid Rent represents 4 months of rent costs. Three months of rent remain unexpired at the end of July.
4.		Employees were owed $ 3,968 related to unpaid salaries and wages.
5.		Depreciation on buildings is $ 7,680 per year.
6.		During the month, the company satisfied obligations worth $ 6,016 related to the Unearned Service Revenue.
7.		Unpaid maintenance and repairs costs were $ 2,944.

Prepare a tabular summary to record adjustments on July 31 assuming that adjustments are made monthly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

	Assets											=	Liabilities					+	Stockholders Equity
	Notes Rec.	+	Int. Rec.	+	Supplies	+	Prepd. Rent	+	Bldgs.	-	Acc. Depr.- Bldgs.		Accts. Pay	+	Unearned Serv. Rev.	+	Sal. & Wages Pay.		Com. Stock	+	Retained Earnings
												=						+			Rev.	-	Exp.	-	Div
Bal.	25,600		0		30,720		4,608		320,000		- 179,200				14,720
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7.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title: Supplies Expense/Interest Revenue/Depreciation Expense/Rent Expense/Maintenance & Repairs Expense/Salaries & Wages Expense/Service Revenue