a)The Prepaid rent account represents six months rent paid October 1, 2011

b)The Furniture was purchased January 1, 2010 and is expected to have a 5 year useful life with no salvage value.

c)The unearned sales revenue represents a prepayment on February 1, 2011 for merchandise to be delivered over 15 months.

d)The Eatery employs 5 people, each who earn $200 a day and they work Monday to Friday. The year end ofDecember 31, 2011 is on a Friday.The employees have not been paid for the last 5 days.

e)The hydro bill of $3,000 for December was received but not recorded or paid.

f)A new employee has been hired for $150 a day, with a 5 day week, and will start work on January 1, 2012.

Dr.

Cr.

Cash

12400

Accounts Rec.

1200

Inventory

3000

Prepaid Rent

6000

Furniture

10,000

Accumulated

Amortization-

Furniture

5000

Accounts Payable

1200

Salary Payable

Unearned Revenue

11500

George Green, Capital

15,000

George Green,

Withdrawals

200

Sales Revenue

8600

Sales Discounts

400

Sales Returns and Allowances

200

Salary Expense

3100

Rent Expense

4000

Utilities Expense

800

Amortization Expense-

Furniture

41,300

41,300

I cant get my columns to balance after i make the changes.