Adjusting Entries

Good Note Company specializes in the repair of music equipment and is owned and operated by Robin Stahl. On November 30, 2019, the end of the current year, the accountant for Good Note prepared the following trial balances:

Good Note Company
Trial Balance
November 30, 2019
	Unadjusted				Adjusted
	Debit Balances		Credit Balances		Debit Balances		Credit Balances
Cash	41,590				41,590
Accounts Receivable	119,150				119,150
Supplies	12,360				3,830
Prepaid Insurance	15,740				2,990
Equipment	557,290				557,290
Accumulated DepreciationEquipment			102,850				116,220
Automobiles	124,770				124,770
Accumulated DepreciationAutomobiles			59,580				62,560
Accounts Payable			26,980				28,060
Salaries Payable							8,430
Unearned Service Fees			19,670				6,450
Robin Stahl, Capital			571,000				571,000
Robin Stahl, Drawing	81,490				81,490
Service Fees Earned			826,510				839,730
Salary Expense	562,030				570,460
Rent Expense	58,450				58,450
Supplies Expense					8,530
Depreciation ExpenseEquipment					13,370
Depreciation ExpenseAutomobiles					2,980
Utilities Expense	14,050				15,130
Taxes Expense	8,990				8,990
Insurance Expense					12,750
Miscellaneous Expense	10,680				10,680
	1,606,590		1,606,590		1,632,450		1,632,450

Required:

Journalize the seven entries that adjusted the accounts at November 30. None of the accounts were affected by more than one adjusting entry.

2019 Nov.30
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