Activity 2.b - Build the adjustments columns

Build the adjustments columns from the transaction list and total the columns.

a	Prepaid rent expired, $870
b	Supplies used, $390
c	Depreciation on furniture, $290
d	Accrued salaries expense, $200
e	Accrued interest on note, $620
f	Accrued service revenue, $610

SMART TOUCH LEARNING
Worksheet
December 31, 2016
	Unadjusted Trial Balance			Adjustments
Account Names	Debit	Credit		Debit	Credit
Cash	16,400		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accounts Receivable	2,100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Office Supplies	500		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Prepaid Rent	3,200		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Furniture	22,100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accumulated Depreciation - Furniture			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Accounts Payable		200	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Salaries Payable			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Interest Payable			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Unearned Revenue		600	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Notes Payable		21,600	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Common Stock		25,200	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Dividends	8,600		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Service Revenue		11,300	(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Rent Expense	2,100		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Salaries Expense	3,900		(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Supplies Expense			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Depreciation Expense - Furniture			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Interest Expense			(a)(b)(c)(d)(e)(f)			(a)(b)(c)(d)(e)(f)
Total	58,900	58,900