Adjusting Entries

a Office Supplies on hand $$400$

b Food Supplies remaining on hand $$6000$

c Insurance expired during the month of April $$2000$

d Depreciation on Fishing Boats for April $$750$

e Wages earned but not yet paid at the end of April $$1900$

REQUIRED

$1$ Prepare the adjusting journal entries in the General Journal

$2$ post the adjusting entries in the General Ledger Tab $2$ in the Orange lines.

$3$ Post the adjusting entries in Col. D and E

$4$ Prepared and adjusted trial balance in Tab $3$

Ref #

Accounts

Debit

Credit

Column Totals

Check figure

Difference

If this total is more than $0,$ then your have transactions that do not balance.

Hint: if either of these red numbers can be divided by $9$ evenly you probably have a transposition error meaning you entered $18$ instead of $81$

This is the total of all your entries. If it does not match the next line you have journals that are posted incorrectly.

Note this check figure is arbitrary and it will not balance to any other numbers in this problem.