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Adjustment data: 1. Supplies on hand are valued at $1,120. 2. Accrued salaries payable are $350. 3. Depreciation for the month is $175. 4. $455

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Adjustment data: 1. Supplies on hand are valued at $1,120. 2. Accrued salaries payable are $350. 3. Depreciation for the month is $175. 4. $455 of services related to the unearned service revenue has not been performed by month-end. Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Post the above adjusting entries. (Post entries in the order of journal entries presented above.) \begin{tabular}{lr|lr} \multicolumn{4}{c}{ Accounts Receivable } \\ \hline 11/1Bal & 1,568 & 11/10 & 1,330 \\ 11/12 & 3,850 & 11/19 & 3,850 \\ 11/29 & 490 & & \\ \hline 11/30Bal. & 728 & & \end{tabular} \begin{tabular}{lr|rr} \hline \multicolumn{3}{c}{ Inventory } \\ \hline 11/11 & 5,600 & 11/12 & 2,800 \\ & & 11/15 & 200 \\ & & 11/20 & 108 \\ \hline 11/30Bal. & 2,492 & & \\ \hline \end{tabular} Supplies 11/1 Bal. 602 11/27 1,190 Supplies Accumulated Depreciation-Equipment 11/1Bal. 700 Accumulated Depreciation-Equipment 11/1 Bal. 700 Accounts Payable \begin{tabular}{lr|ll} \hline 11/15 & 200 & 11/1Bal & 2,380 \\ 11/20 & 5,400 & 11/11 & 5,600 \\ 11/28 & 2,100 & 11/25 & 3,500 \\ & & 11/27 & 1,190 \\ \hline & & 11/30Bal. & 4,970 \end{tabular} Unearned Service Revenue 11/1 Bal. 2,800 Unearned Service Revenue Salaries and Wages Payable Common Stock \begin{tabular}{l|lr} \hline & 11/1Bal. & 14,000 \\ \hline & 11/30Bal. & 14,000 \end{tabular} Retained Earnings Service Revenue 11/2211/291,610490 Depreciation Expense Supplies Expense Salaries and Wages Expense 11/8 11/29 1,295910 Rent Expense 11/29 262 Sales Revenue 11/123,850 Cost of Goods Sold 11/12 2,800 Sales Revenue 11/12 3,850 Cost of Goods Sold 11/12 2,800 Sales Discounts 11/19 77

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