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	37,570				37,570
Accounts Receivable	107,650				107,650
Supplies	11,170				3,460
Prepaid Insurance	14,220				2,700
Equipment	498,780				498,780
Accumulated DepreciationEquipment			92,920				105,000
Automobiles	112,720				112,720
Accumulated DepreciationAutomobiles			53,820				56,510
Accounts Payable			24,370				25,340
Salaries Payable							7,620
Unearned Service Fees			17,770				6,000
Robin Stahl, Capital			522,000				522,000
Robin Stahl, Drawing	73,630				73,630
Service Fees Earned			735,900				747,670
Salary Expense	507,770				515,390
Rent Expense	52,810				52,810
Supplies Expense					7,710
Depreciation ExpenseEquipment					12,080
Depreciation ExpenseAutomobiles					2,690
Utilities Expense	12,690				13,660
Taxes Expense	8,120				8,120
Insurance Expense					11,520
Miscellaneous Expense	9,650				9,650
	1,446,780		1,446,780		1,470,140		1,470,140

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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