Antries and adjusted trial balances Chart of Accounts Journal Adjusted Trial Balance Instructions Routand Company is a small editonal services company owned and operated by Marlene Rowland on August 31, 2018, the end of the current year, Rowland Company's an Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DENT 1 Cash OR DIT 7,500.00 Accounts Receivable Prepaid Insurance 38,400.00 7,200.00 1.980.00 112.500.00 150,250.00 Supplies Land Building + Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment 10 Accounts Payable 11 Uneared Rent 87.550.00 135,500.00 97.950.00 12.150.00 17 Common Stock 6.750,00 75.000.00 11 Retained Earnings 146,000.00 Dividends 15.000.00 15 Fees Earned 324 600.00 ated by Marlene Rowland on August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following uradjusted trial balance CINE IT 500.00 400.00 200.00 98000 500.00 0.250.00 87.550.00 300.00 97,950.00 12,150.00 635000 25.000.00 146,000.00 5.000.00 324.00.00 Assignment ReAssignment Main.do?invoker=&takeAssignmentSessionLocator=&inprogress=false eBook Chart of Accounts Journal Adjusted Trial Balance Instructions 135,300.00 Equipment Accumulated Depreciation Equipment 10 Accounts Payable 11 Uneamed Rent 97,950.00 12,150.00 6750.00 25,000.00 146,000.00 12 Common Stock 13 Retained Earings 14 Dividends 15,000.00 15 Fees Earned 324,600.00 193,370.00 42375.00 1 Salaries and Wages Expense 11 Utilities Expense Advertising Expense IN Repales Expense Miscellaneous Expense 21 Totals 22.800.00 17.250.00 6,075.00 750.000.00 750,000.00 The data needed to determine year and adjustments are as follows a Unexpired insurance at August 31, 56.000 b. Supplies on hand at August 31, $480 Depreciation of building for the year, $7.500 d Depreciation of equipment for the year $4150 e. Rent uneared at August 31, $1,550 Check My Work The data needed to determine year-end adjustments are as follows: a Unexpired insurance at August 31, $6,000. . Supplies on hand at August 31, $480, c Depreciation of building for the year, $7,500 d. Depreciation of equipment for the year, $4,150 e. Rentunearned at August 31, $1,550. 1 Accrued salaries and wages at August 31, $3,200 a Fees earned but unbilled on August 31, $11 330 Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue, Insurance Expense. Depreciation Expense-Building, Depreciation Expense-Equipment and Supplies Expense. Refer to the Chart of Accounts for exact wording of account des 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. ogress-raise Book Joumal Adjusted Trial Balance Instructions Chart of Accounts CHART OF ACCOUNTS Rowland Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 42 Rent Revenue 12 Accounts Receivable 13 Prepaid Insurance 14 Supplies 15 Land 16 Building 17 Accumulated Depreciation Building 18 Equipment 19 Accumulated Depreciation-Equipment 16 EXPENSES 51 Salaries and Wages Expense 52 Utilities Expense 53 Advertising Expense 54 Repairs Expense 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment 57 Insurance Expense 58 Supplies Expense 59 Miscellaneous Expense 1 1 LIABILITIES 21 Accounts Payable 22 Uneamed Rent 23 Salaries and Wages Payable 1 1 EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Journal 1. Journalze the adjusting entries using the following addisonal accounts. Salaries and Wages Payable, Rent Revenue Insurance Expense Docton Exos-Building Depreciation Experise exact wording of accountates IMAGE 10 JOURNAL ACCOUNTING EQUATION DATE BETON POSTS DET CREDIT ASSES LIABILITIES EQUITY Adjusting Entries 2 1 . 11 11 11 14 11 Check My Work Adjusted Trial Balance ex 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. Rowland Company ADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 2- Accounts Receivable 10 3 Prepaid Insurance 11 + Supplies 5 Land 13 6 Building 7 Accumulated Depreciation Building 8 Equipment 9 Accumulated Depreciation Equipment 10 Accounts Payable 10 18 11 Unearned Rent 12 Salaries and Wages Payable 10 13 Common Stock 14 Retained Earnings ournal Adjusted Trial Balance ce Depiconomy & Equipment Accumulated Depreciation-Equipment 10 Accounts Payable 11 Uneamed Rent 12 Salaries and Wages Payable 13 Common Stock 14 Retained Earnings 15 Dividends 16 Fees Earned 10 17 Rent Revenue 11 12 1 14 10 18 Salaries and Wages Expense 19 Utilities Expense 20 Advertising Expense 21 Repairs Expense 22 Depreciation Expense-Building 23 Depreciation Expense-Equipment 24 Insurance Expense 25 Supplies Expense 26 Miscellaneous Expense 10 12 1 77 Totals Antries and adjusted trial balances Chart of Accounts Journal Adjusted Trial Balance Instructions Routand Company is a small editonal services company owned and operated by Marlene Rowland on August 31, 2018, the end of the current year, Rowland Company's an Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DENT 1 Cash OR DIT 7,500.00 Accounts Receivable Prepaid Insurance 38,400.00 7,200.00 1.980.00 112.500.00 150,250.00 Supplies Land Building + Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment 10 Accounts Payable 11 Uneared Rent 87.550.00 135,500.00 97.950.00 12.150.00 17 Common Stock 6.750,00 75.000.00 11 Retained Earnings 146,000.00 Dividends 15.000.00 15 Fees Earned 324 600.00 ated by Marlene Rowland on August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following uradjusted trial balance CINE IT 500.00 400.00 200.00 98000 500.00 0.250.00 87.550.00 300.00 97,950.00 12,150.00 635000 25.000.00 146,000.00 5.000.00 324.00.00 Assignment ReAssignment Main.do?invoker=&takeAssignmentSessionLocator=&inprogress=false eBook Chart of Accounts Journal Adjusted Trial Balance Instructions 135,300.00 Equipment Accumulated Depreciation Equipment 10 Accounts Payable 11 Uneamed Rent 97,950.00 12,150.00 6750.00 25,000.00 146,000.00 12 Common Stock 13 Retained Earings 14 Dividends 15,000.00 15 Fees Earned 324,600.00 193,370.00 42375.00 1 Salaries and Wages Expense 11 Utilities Expense Advertising Expense IN Repales Expense Miscellaneous Expense 21 Totals 22.800.00 17.250.00 6,075.00 750.000.00 750,000.00 The data needed to determine year and adjustments are as follows a Unexpired insurance at August 31, 56.000 b. Supplies on hand at August 31, $480 Depreciation of building for the year, $7.500 d Depreciation of equipment for the year $4150 e. Rent uneared at August 31, $1,550 Check My Work The data needed to determine year-end adjustments are as follows: a Unexpired insurance at August 31, $6,000. . Supplies on hand at August 31, $480, c Depreciation of building for the year, $7,500 d. Depreciation of equipment for the year, $4,150 e. Rentunearned at August 31, $1,550. 1 Accrued salaries and wages at August 31, $3,200 a Fees earned but unbilled on August 31, $11 330 Required: 1. Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue, Insurance Expense. Depreciation Expense-Building, Depreciation Expense-Equipment and Supplies Expense. Refer to the Chart of Accounts for exact wording of account des 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. ogress-raise Book Joumal Adjusted Trial Balance Instructions Chart of Accounts CHART OF ACCOUNTS Rowland Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 42 Rent Revenue 12 Accounts Receivable 13 Prepaid Insurance 14 Supplies 15 Land 16 Building 17 Accumulated Depreciation Building 18 Equipment 19 Accumulated Depreciation-Equipment 16 EXPENSES 51 Salaries and Wages Expense 52 Utilities Expense 53 Advertising Expense 54 Repairs Expense 55 Depreciation Expense-Building 56 Depreciation Expense-Equipment 57 Insurance Expense 58 Supplies Expense 59 Miscellaneous Expense 1 1 LIABILITIES 21 Accounts Payable 22 Uneamed Rent 23 Salaries and Wages Payable 1 1 EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Journal 1. Journalze the adjusting entries using the following addisonal accounts. Salaries and Wages Payable, Rent Revenue Insurance Expense Docton Exos-Building Depreciation Experise exact wording of accountates IMAGE 10 JOURNAL ACCOUNTING EQUATION DATE BETON POSTS DET CREDIT ASSES LIABILITIES EQUITY Adjusting Entries 2 1 . 11 11 11 14 11 Check My Work Adjusted Trial Balance ex 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. Rowland Company ADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 2- Accounts Receivable 10 3 Prepaid Insurance 11 + Supplies 5 Land 13 6 Building 7 Accumulated Depreciation Building 8 Equipment 9 Accumulated Depreciation Equipment 10 Accounts Payable 10 18 11 Unearned Rent 12 Salaries and Wages Payable 10 13 Common Stock 14 Retained Earnings ournal Adjusted Trial Balance ce Depiconomy & Equipment Accumulated Depreciation-Equipment 10 Accounts Payable 11 Uneamed Rent 12 Salaries and Wages Payable 13 Common Stock 14 Retained Earnings 15 Dividends 16 Fees Earned 10 17 Rent Revenue 11 12 1 14 10 18 Salaries and Wages Expense 19 Utilities Expense 20 Advertising Expense 21 Repairs Expense 22 Depreciation Expense-Building 23 Depreciation Expense-Equipment 24 Insurance Expense 25 Supplies Expense 26 Miscellaneous Expense 10 12 1 77 Totals