Assets Stockholders' Equity Adjusting Joumal Entries Cash Common Stock Salary Expense 174,00 200,000 140,000 Journal Entry Date Accounts and Explanation Debit Credit Retained Earnings 31 Supplies Expense Supplies (a) Dec 14,000 390,000 305,000 14,000 To record supplies used (b) Dec 31 Depreciation Expense Furniture and Fixtures 10,000 Depreciation Expense Furniture and Fixtures Accumulated Depreclation-Furniture and Fbxtures To record depreciation expense on fu 10,000 Supples 15,000 Dividends furniture and fixtures. 45,000 (c) Dec 20,000 20,000 To recard depreciation expense on building 31 Salary Expense (d) Dec 7,000 Furniture and Fixures Salary Payable 7000 130,000 To accrue salary expense (8) Dec 31 Accounts Receivable 10,000 Service Revenue 10,000 To accrue service revenue Revenues Furniture and Fixtures Service Revenue Income Tax Expense () Dec 31 Unearned Service Revenue 28.000 Service Revenue 28,000 55.000 285,000 To recard uneamed service revanue that has been earned (g) Dec 31 Income Tax Expense 39,000 Income Tax Payable To accrue income tax expense. 39,000 Miscellaneous Expense 350,000 18,000 Done Choose from any list or enter any number in the input fields and then click Check Answer. Clear All remaining