Adjusting Journal Entry Practice Lab Super Consulting Company Trial Balance 12/31/20

Debit Credit Cash $13,786 Accounts Receivable 25,900 Office Supplies 741 Prepaid Rent 1,500 Office Equipment 7,300 Accum. Depr Off. Equip $ 3,200 Accounts Payable 1,880 Notes Payable 10,000 Unearned Serv Revenue 3,610 Binz, Capital 29,887 Binz, Withdrawals 5,000 Service Revenue 48,500 Salaries Expense 33,400 Utilities Expense 1,750 Rent Expense 7,700 _______ $97,077 97,077

The trial balance for Super Consulting Company is shown above for December 31, 2020. The following information is also available: a. Ending inventory of office supplies is $ 220. b. Prepaid rent expired, $500. c. Depreciation of office equipment for the period, $1,600. d. Interest accrued on the note payable, $500. e. Salaries accrued at the end of the period, $925. f. Service revenue still unearned at the end of the period, $1,410. g. Service revenue earned but not billed, $1,200.

Requirements: 1. Prepare the necessary adjusting journal entries. 2. Prepare an adjusted trial balance.