Adjusting entries and worksheet The books of Kasa Kahan Services owned and managed by Miss Kasa Kahan showed the following account balances on December 31, 2015. Certain accounts need to be adjusted and the following adjustments are visible. Kasa Kahan Services Trial Balance December 31, 2015 Trial Balance Particular Debit Credit Cash on hand 178000 Accounts Receivable 135000 Allowance for Doubtful Accounts Prepaid Insurance 124000 Land 1250000 Building 1300000 Accumulated Depreciation - building Furniture and Fixtures 1120000 Accumulated Depreciation - F & F Accounts Payable 167000 Unearned Income 142000 J. Capital J. Withdrawal Service Income 2980000 50000 1235000 Other Income Doubtful Accounts 168000 Depreciation-building Depreciation - Furniture and Fixtures Insurance Expense Utilities Expense Miscellaneous Expense Salaries Expense Total The following data for adjustments were made available: 128000 83000 78000 246000 4692000 4692000