an 6 Q 6) e end of the year. 2. Journalize the subsequentjournal entries for adjusting entries 3, d, and g. Chapter 3 Measuring Business Income: the Adjusting Process 159 Problem 35A Juumalizing and posting The trial balance at Kaplan Printing at December 31, 2017, appears below. The data needed adjustments in Taccounts. for the monthend adjustments follow the trial balance. preparing and using the adjusted trial balance @019 3 Adjusted trial bal tutal, SHARE Cash Accounts receivable Prepaid rent Supplies Furniture and equipment Accumulated amortizationiu'nitlue and equipment Accounts payable Salaries payable Unearned printing revenue 5. Kaplan, capital 5. Kaplan, withdrawals Printing revenue Salaries expense Rent expense Amortization expensefurniture and equipment Advertising expense Supplies expense Miscellaneous expense Total $71,330 Adjustment data: a. Unearned printing revenue still remaining to be earned at December 31, $800. . Prepaid rent still available at December 31, $2,000. . Supplies used during the month, $450. . Amortization for the month, $660. . Accrued miscellaneous expense at December 31, $200 (credit Accounts Payable). . Accrued salaries expense at December 31, $1,975. Required 1. Open Taccounts for the accounts listed. in the trial balance, inserting their December 31 unadjusted balances. . Journalize the adjusting entries on December 31 and post them to the Taccounts. Identity the journal entries and posted amounts by their letter. . Prepare the adjusted trial balance. . How will the company use the adjusted trial balance? 160 Part 1 The Basic Structure at Accounting Problem 3-6A Excel Spreadsheet The adjusted trial balance of Cook Antique Auctioneers at the end of its year, December 3], Template 2017, is shown below: Preparing the nancial statements tram an adjusted trial balance C5) CDUKAIIHUJE mamas 1. Net ll'lEEIj'lE, $314,300 Minted Trial 3m Decanterittj Bjxllmin