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American Leaf Company Trial Balances October 31, 20Y2 Unadjusted Debit Credit Balances Balances Adjusted Credit Debit Balances Balances Cash 16 16 38 44 12 10

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American Leaf Company Trial Balances October 31, 20Y2 Unadjusted Debit Credit Balances Balances Adjusted Credit Debit Balances Balances Cash 16 16 38 44 12 10 20 8 26 26 40 40 8 12 Accounts Receivable Supplies Prepaid Insurance Land Equipment Accumulated Depreciation-Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned 26 26 0 2 20 20 72 72 8 8 74 80 Wages Expense 24 26 8 Dividends 74 80 Fees Earned 24 26 Wages Expense Rent Expense 8 8 0 12 Insurance Expense 4 4 0 4 Utilities Expense Depreciation Expense Supplies Expense 0 2 4 4. Miscellaneous Expense 200 200 212 212 200 200 Journalize the five entries that adjusted the accounts at October 31, 2012. None of the accounts were affected by more than one adjusting entry. If an amount box does not require an entry, leave it blank. 1. 3. II II II II OD II II II II ON 4. 5

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