Adjusting Entries from Trial Balances The accountant for Eva's Laundry prepared the following uradjusted and adjusted trial balances. Assume that all balances in the unadjusted tral balance and the amounts of the adjustments are correct. Eva's Laundry Trial Balance May 31, 2013 Unadjusted Adjusted Debit Credit Debit Credit Balances Balances Balance Balance Debit Balances Credit Balances Debit Balances Credit Balances Cash 7,400 Accounts Receivable 7,400 21,540 17,950 Laundry Supplies Prepaid Insurance 3,590 5,280 1,380 5,110 186,400 180,490 47,300 47.300 9,470 9.470 Laundry Equipment Accumulated Depreciation-Laundry Equipment Accounts Payable Wages Payable Eva Baldwin, Capital Eva Baldwin, Drawing Laundry Revenue Wages Expense Rent Expense 1,180 108,800 108,800 28,300 28,300 178,380 178,380 48,520 25,240 48,520 25,240 18,280 18,280 Utilities Expense 5,910 1,690 Depreciation Expense Laundry Supplies Expense Insurance Expense Miscellaneous Expense 780 3,160 3,160 347,970 343,950 343,950 345,130 *3,730 of insurance expired during the year Identify the errors in the accountant's adjusting entries, assuming that none of the accounts were affected by more than to adjusting entry. It amount box does not require an entry, leave it blank Eva's Laundry Adjusted Trial Balance May 31, 2013 Debit Balances Credit Balances Cash 7.400 Accounts Receivable 21.540 Laundry Supplies 3.590 X Prepaid Insurance 1.350 Laundry Equipment 111,000 Accumulated Depreciation Laundry Equipment 17.300 X Accounts Payable 1470 Wages Payable 1.100 Eva Baldwin, Capital 1000 Eva Baldwin, Drawing 20300 Laundry Revenue 178.330 X X Wages Expense Rent Expense 25.340 1 Debit Balances Credit Balances Cash 7,400 Accounts Receivable 21,540 Laundry Supplies 3,590 X Prepaid Insurance 1,380 186,400 Laundry Equipment Accumulated Depreciation-Laundry Equipment 47,300 X Accounts Payable 9,470 Wages Payable 1,180 Eva Baldwin, Capital 108,800 Eva Baldwin, Drawing 28,300 Laundry Revenue 178,380 x Wages Expense 48,520 X Rent Expense 25,240 18,280 Utilities Expense 5,910 Depreciation Expense 1,690 Laundry Supplies Expense 780 Insurance Expense 3,160 Miscellaneous Expense