B (c) Post to the ledger accounts. Use J1 for the posting reference. Use the following additional accounts: No. 407 Service Revenue, No. 615 Depreciation Expense, No. 631 Supplies Expense, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Cash Date Explanation Ref Debit Nov. 1 Balance J1 J1 J1 = = = = = Credit No. 101 Balance 2,430 Accounts Receivable J1 J1 Date Explanation Ref Debit Credit Balance Nov. 1 Balance J1 J1 No. 112 4,240 Supplies No. 126 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 1,840 J1 Equipment No. 153 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 11,100 J1 Accumulated Depreciation- No. 154 Equipment Date Explanation Ref Debit Credit Balance Nov. 1 Balance Accounts Payable 1,850 No. 201 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 2,600 Accounts Payable Date Explanation Ref Debit Credit Balance Nov. 1 Balance J1 J1 n J1 No. 201 2,600 Unearned Service Revenue No. 209 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 1,190 Salaries and Wages Payable J1 No. 212 Ref Debit Credit Balance 722 Date Explanation Nov. 1 Balance J1 Owner's Capital No. 301 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 13,248 Service Revenue No. 407 Date Explanation Ref Debit Credit Balance J1 J1 Salaries and Wages Expense Date Explanation Ref Debit Credit Balance J1 J1 No. 726 Rent Expense No. 729 Date Explanation Ref Debit Credit Balance Date Explanation DEDIT Creait Balance Nov. 1 Balance 13,248 Service Revenue No. 407 Date Explanation Ref Debit Credit Balance J1 J1 Salaries and Wages Expense Date Explanation Ref Debit Credit Balance J1 J1 No. 726 Rent Expense No. 729 Date Explanation Ref Debit Credit Balance J1 (d) Prepare a trial balance at November 30. CRANE EQUIPMENT REPAIR Trial Balance Debit Credit Totals (e1) Adjustment data consist of: 1. Supplies on hand $1,440. 2. Accrued salaries payable $361. 3. Depreciation for the month is $185. 4. Services related to unearned service revenue of $1,250 were performed. Journalize the adjusting entries. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) No. Date Account Titles and Explanation 1. 2. 3. Debit Credit 2. Accrued salaries payable pool. 3. Depreciation for the month is $185. 4. Services related to unearned service revenue of $1,250 were performed. Journalize the adjusting entries. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) No. Date Account Titles and Explanation 1. 2. 3. 4. Debit Credit (e2) Post the adjusting entries. Cash No. 101 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 2,430 Nov. 8 J1 1,680 750 Nov. 10 J1 3,420 4,170 Nov. 12 01 3,110 7,280 Nov. 20 J1 2,660 4,620 Nov. 22 11 350 4,270 Nov. 25 J1 1,680 2,590 Nov. 29 J1 590 3,180 Accounts Receivable Date Explanation Ref Debit Nov. 1 Balance Nov. 10 Nov. 27 1,920 Credit 3,420 Balance No. 112 4,240 820 2,740 Accounts Receivable Date Explanation Ref Debit Credit Nov. 1 Balance Nov. 10 Nov. 27 J1 = Supplies Date Explanation Ref Debit Nov. 1 Balance V Nov. 17 J1 Adjusting J1 Equipment Date Explanation Ref Debit Nov. 1 Balance Nov. 15 J1 Accumulated Depreciation- Equipment Date Explanation Ref Debit Nov. 1 Balance 1,920 660 1,960 Balance No. 112 4,240 3,420 820 2,740 No. 126 Credit Balance 1,840 2,500 No. 153 Credit Balance 11,100 13,060 No. 154 Credit Balance 1,850 Accumulated Depreciation- Equipment No. 154 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 1,850 Adjusting J1 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance Nov. 1 Balance V Nov. 15 J1 Nov. 17 J1 Nov. 20 J1 2,660 Unearned Service Revenue Date Explanation Ref Debit Nov. 1 Balance Nov. 29 J1 Adjusting J1 Credit 2,600 1,960 4,560 660 5,220 2,560 No. 209 Balance 1,190 590 1,780 Salaries and Wages Payable No. 212 Date Explanation Ref Debit Credit Balance Salaries and Wages Payable No. 212 Credit Balance Date Explanation Ref Debit Nov. 1 Balance V Nov. 8 J1 722 722 0 Adjusting J1 Owner's Capital No. 301 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 13,248 Service Revenue No. 407 Date Explanation Ref Debit Credit Balance Nov. 12 J1 Nov. 27 Adjusting J1 3,110 3,110 1,920 5,030 Depreciation Expense No. 615 Date Explanation Ref Debit Credit Balance Adjusting J1 Supplies Expense No. 631 Date Explanation Ref Debit Credit Balance Adjusting J1 Supplies Expense No. 631 Date Explanation Ref Debit Credit Balance Adjusting J1 Salaries and Wages No. 726 Expense Date Explanation Ref Debit Credit Balance Nov. 8 Nov. 25 J1 958 958 J1 1,680 2,638 Adjusting J1 Rent Expense No. 729 Date Explanation Ref Debit Credit Balance Nov. 22 J1 350 350 On November 1, 2022, the account balances of Crane Equipment Repair were as follows. No. Debit No. Credit 101 Cash $2,430 154 Accumulated Depreciation-Equipment $1,850 112 Accounts Receivable 4,240 201 Accounts Payable 126 Supplies 1,840 209 Unearned Service Revenue 1,190 153 Equipment 11,100 212 Salaries and Wages Payable 722 301 Owner's Capital 13,248 $19,610 $19,610 During November, the following summary transactions were completed. Nov. 8 Paid $1,680 for salaries due employees, of which $722 is for October salaries. 10 Received $3,420 cash from customers on account. 12 Received $3,110 cash for services performed in November. 15 Purchased equipment on account $1,960. 17 Purchased supplies on account $660. 20 Paid creditors on account $2,660. 22 Paid November rent $350. 25 Paid salaries $1,680. 27 Performed services on account and billed customers $1,920 for these services. 29 Received $590 from customers for future service