Adjustments Account Titles Debit Credit Accounts Receivable 1,100 Prepaid Insurance 300 Accumulated DepreciationEquipment 900 Salaries and Wages Payable 500 Service Revenue 1,100 Salaries and Wages Expense 500 Insurance Expense 300 Depreciation Expense 900 2,800 2,800 B C D E J K L M Adjusting Journal Entry Adjustments mm AsaUuIvai _ ___ ___ ___ ___ ___ ___ ___ ___ Account Name Account Receivable Prepaid Insurance Accumulate Depreciation- Equipment Salaries 8: Wages Payable Depreciation Expense Insurance Expense Salaries 8: Wages Expense Uneraned Revenue Total Income Statement 31-lul :l:l Adjusted Trial Balance Account Name Account Receivable Prepaid Insurance Accumulate Depreciation- Equipment Salaries 8: Wages Payable Service Revenue Depreciation Expense Insurance Expense Salaries 8: Wages Expense Uneraned Revenue Total Adjusting Journal Entry Account Name Debit Credi 1 Accounts Receivable $ 1, 100.00 Accounts Receivable Service Revenue $ 1,100.00 Service Revenue $ 1, 100.00 Insurance Expense $ 300.00 Prepaid Insurance 300.00 3 Depreciation Expense 900.00 Ending Balance $ 1, 100.00 Accumulated Depreciation- Equipment 900.00 4 Salaries & Wages Expense $ 500.00 Salaries & Wages Payable 500.00 Service Revenue Accounts Receivable $ 1, 100.00 Insurance Expenses Prepaid Insurance $ 300.00 Ending Balance $ 1, 100.00 Ending Balance $ 300.00 Prepaid Insurance Insurance Expense 300.00 Depreciation Expense Accumulated Depreciation $ 900.00 Ending Balance $ 300.00 Ending Balance $ 900.00 Trial Balance As at July 31 Accumulated Depreciation Account Name Debit Credit Depreciation Expenses $ 900.00 Account Receivable $ 1, 100.00 Prepaid Insurance 300.00 Accumulate Depreciation- Equipment $ 900.00 Ending Balance $ 900.00 Salaries & Wages Payable S 500.00 Service Revenue $ 1, 100.00 Depreciation Expense $ 900.00 Salaries & Wages Payable nsurance Expense 300.00 Salaries Expense $ 500.00 Salaries & Wages Expense 500.00 Total $ 2,500.00 $ 2,500.00 Ending Balance $ 500.00 Salaries & Wages Expense Salaries & Wages Payable $ 500.00 Ending Balance $ 500.00