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	32,280				32,280
Accounts Receivable	92,460				92,460
Supplies	9,600				2,980
Prepaid Insurance	12,210				2,320
Equipment	490,800				490,800
Accumulated DepreciationEquipment			79,820				90,200
Automobiles	96,830				96,830
Accumulated DepreciationAutomobiles			46,230				48,540
Accounts Payable			20,940				21,780
Salaries Payable							6,540
Unearned Service Fees			15,270				4,700
Robin Stahl, Capital			482,000				482,000
Robin Stahl, Drawing	63,240				63,240
Service Fees Earned			660,840				671,410
Salary Expense	436,150				442,690
Rent Expense	45,360				45,360
Supplies Expense					6,620
Depreciation ExpenseEquipment					10,380
Depreciation ExpenseAutomobiles					2,310
Utilities Expense	10,900				11,740
Taxes Expense	6,980				6,980
Insurance Expense					9,890
Miscellaneous Expense	8,290				8,290
	1,305,100		1,305,100		1,325,170		1,325,170

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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