Adjusting entries and adjusted trial balances Instructions Chart of Accounts Journal Adjusted Trial Balance Journal X X PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Adjusting Entries 2 3 5 6 7 9 10 11 12 13 14 15 Check My Work 10 more Check My Work uses remaining. 10 A CO AITANA Instructions Chart of Accounts Journal Adjusted Trial Balance Adjusted Trial Balance 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. Sears Editing Company ADJUSTED TRIAL BALANCE January 31, 20Y1 ACCOUNT TITLE DEBIT CREDIT > 1 Cash 2 Accounts Receivable 3 Prepaid Insurance 4 Supplies 5 Land 6 Building 7 Accumulated Depreciation-Building 8 Equipment 9 Accumulated Depreciation-Equipment 10 Accounts Payable 11 Unearned Rent 12 Salaries and Wages Payable Adjusting entries and adjusted trial balances Instructions Chart of Accounts Journal Adjusted Trial Balance Adjusted Trial Balance > 11 Unearned Rent 12 Salaries and Wages Payable 13 Common Stock 14 Retained Earnings 15 Dividends 16 Fees Earned 17 Rent Revenue 18 Salaries and Wages Expense 19 Utilities Expense 20 Advertising Expense 21 Repairs Expense 22 Depreciation Expense-Building 23 Depreciation Expense-Equipment 24 Insurance Expense 25 Supplies Expense 26 Miscellaneous Expense 27 Totals Instructions Chart of Accounts Journal Adjusted Trial Balance J Chart of Accounts X PAGE 10 ASSETS REVENUE ACCOUNTING EQUATION 11 Cash 41 Fees Earned 12 Accounts Receivable 42 Rent Revenue CREDIT ASSETS LIABILITIES EQUITY 13 Prepaid Insurance 14 Supplies EXPENSES 15 Land 51 Salaries and Wages Expense 52 Utilities Expense 16 Building 17 Accumulated Depreciation-Building 18 Equipment 53 Advertising Expense 54 Repairs Expense 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment 19 Accumulated Depreciation-Equipment LIABILITIES 57 Insurance Expense 21 Accounts Payable 58 Supplies Expense 59 Miscellaneous Expense 22 Unearned Rent 23 Salaries and Wages Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Check My Work 10 more Check My Work uses remaining. instructions Chart of Accounts Journal Adjusted Trial Balance Instructions Sears Editing Company is a small editorial services company owned and operated by Deloris Sears. On January 31, 20Y1, the end of the current year, Sears Editing Company's accounting clerk prepared the following unadjusted trial balance: Sears Editing Company UNADJUSTED TRIAL BALANCE January 31, 20Y1 ACCOUNT TITLE DEBIT CREDIT 1 Cash 7,500.00 2 Accounts Receivable 38,400.00 3 Prepaid Insurance 7,200.00 4 Supplies 1,980.00 5 Land 112,500.00 6 Building 150,250.00 7 Accumulated Depreciation-Building 87,550.00 8 Equipment 135,300.00 9 Accumulated Depreciation-Equipment 97,950.00 10 Accounts Payable 12,150.00 11 Unearned Rent 6,750.00 Check My Work 10 more Check My Work uses remaining.