adjust unadjusted trial balance

4000 office supplies were used from inventory was Previously Mows lawn co had purchased office furniture. The office furniture was purchased for $30,000. Mows lawn co expects the furniture to last 10 years and value $0 at the end of its useful You notice that monthly depreciation expense for 2018 has not been recorded. They will need to book 12 months of depreciation expense in December An insurance policy was purchased for $3,000. The policy term was for April 2018 - May 2019. Joes co. paid for 500 lawn mower last month for $50 each. These lawn mowers were shipped out in December, but not yet recorded. The shipping cost was already included in the selling price. The cost of each lawn mower to Mows lawn Co. is $10 each Mows lawn company provided installation service to Farm central Inc for $78,000. Mows lawn Co. issued an invoice to Farm central Inc with payment terms 5/10 net 30. Squeaky cleaning, a cleaning service provided services to Mows lawn during December An invoice was received for the amount of $12,000 due in 30 days. Mows lawn co conducted a physical count of their inventory. The value of current inventory $39,000. (physical inventory count revealed an inventory shortage) Based on previous experience, Mows lawn Co estimates that 5% of its accounts receivable balance will go uncollected Mows lawn co aquired BD Company, smaller company. In 2017 for $200,000. At the time of acquisition, BD Company had net assets of $100,000. The current value of BD Company is $188,000 in 2018). Mows lawn co offers warranty on the services it provides. Based on the companies past experience they estimate warranty expense to be 5% of total service revenue. Since this is an estimate the company rounds the amount to closest thousand dollars. Mows lawn co. is wanting to expand its operations and needs additional funding. As a result, decide to sell an additional 10,000 shares at a market price of $20. The par value of the stock is $1 Mows lawn co purchased 1,000 of its own shares at the market price of $35.00 they Rent expense is $2,000 monthly, but has not yet been paid for December. Two utilities invoices were received in the mail on Dec 29th, they have not been paid, or recorded. Amount for 2 bills is 600 Account Title Credit $ $ $ $ $ $ 10,000 Uus $ $ Balance Debit 23,400 65,000 22,000 5,000 3,000 30,000 $ 24,000 40,000 $ $ $ $ $ 4,000 $ 20,000 6,000 Cash Inventory Accounts Receivable Office Supplies Prepaid Insurance Office Furniture Accumulated Depreciation - Office Furniture Land Goodwill Accounts Payable Utilities Payable Rent Payable Unearned Revenue Common Stock Dividends Service Revenue Cost of Goods Sold Salaries Expenses Rent Expense Utilities Expense Total 17,900 susas 38,000 100,000 $ 76,900 $ $ $ $ $ 400 242,800$ 242,800 Cash Inventory Accounts Receivable Allowance for Doubtful Accounts Office Supplies Prepaid Insurance Office Furniture Accumulated Depreciation - Office Furniture Land Goodwill Accounts Payable Utilities Payable Rent Payable Unearned Revenue Allowance for Warranty Expense Common Stock Additional Paid In Capital Treasury Stock Dividends Sales or Service Revenue Impairment Loss Cost of Goods Sold Bad Debt Expense Salaries Expenses Depreciation Expense - Office Furniture Warranty Expense Cleaning Expense Insurance Expense Supplies Expenses Rent Expense