Assume no other adjusting entries are made during the year. view transtiction inst

Journal entry worksheet

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The company charges $$155$ per insect treatment. A customer paid $$620$ on October $1$ in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year$-$end, the company has applied three treatments for the customer.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$b$.,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$ Journal entry worksheet

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On September $1,$ a client paid the company $$43,200$ cash for six months of

rent in advance and took occupancy immediately. The company recorded the

cash as Unearned Rent Revenue.

Note: Enter debits before credits.

a$.$ Unearned Rent Revenue. The Krug Company collected $$15,600$ rent in advance on November $1,$ debiting Cash and crediting

Unearned Rent Revenue. The tenant was paying $12$ months' rent in advance and occupancy began on November $1.$

b$.$ Unearned Services Revenue. The company charges $$155$ per insect treatment. A customer paid $$620$ on October $1$ in advance

for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year$-$end, the

company has applied three treatments for the customer.

c$.$ Unearned Rent Revenue. On September $1,$ a client paid the company $$43,200$ cash for six months of rent in advance and took

occupancy immediately. The company recorded the cash as Unearned Rent Revenue.

Journal entry worksheet

The Krug Company collected $$15,600$ rent in advance on November $1,$ debiting

Cash and crediting Unearned Rent Revenue. The tenant was paying $12$

months' rent in advance and occupancy began November $1.$

Note: Enter debits before credits.