Adjust the following cases:

a. Lazo Agency signed a four-month note payable in the amount of $10,000 on

September 1. The note requires Pioneer to pay interest at an annual rate of

12%.

b. In December Galliawa group earned $1,000 for advertising services that had

not been recorded.

c. Qaiwan group received $18,200 on August 2 from Danyar Company for

advertising services expected to be completed by October 31. Unearned

Service Revenue shows a balance of $1,200 in the August 31 trial balance.

Analysis reveals that the company earned $400 of those fees in August.

Adjust the following cases: a. Lazo Agency signed a four-month note payable in the amount of $10,000 on September 1. The note requires Pioneer to pay interest at an annual rate of 12%. b. In December Galliawa group earned $1,000 for advertising services that had not been recorded. c. Qaiwan group received $18,200 on August 2 from Danyar Company for advertising services expected to be completed by October 31. Unearned Service Revenue shows a balance of $1,200 in the August 31 trial balance. Analysis reveals that the company earned $400 of those fees in August