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Barton Corporation is just finishing another year of operation The company's unadjunted trial balance at February 28, 2014 is shown below. The following additional information

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Barton Corporation is just finishing another year of operation The company's unadjunted trial balance at February 28, 2014 is shown below. The following additional information is available at February 28 for the year just ended a. A review of the unadjusted balance in the prepaid rent account shows a remaining balance of 87.750 at the end of the year b. Of the consulting fees Barton Corporation received in advance $3,800 has not yet been eamed c. The Equpment was purchased in a previous year and will be sold for $1,750 after being used for five years d. This year's advertising bill for $2,000 is unrecorded and unpaid e. The yearly depreciation on the building is $800 Interest of $310 on notes receivable is unrecorded and unpaid 9 $1.500 of the rent paid to Barton Corporation in advance has not yet been earned h. The Furniture was purchased in a previous year and will be worthless after five years. Use this information to prepare adjusting entries at February 28, 2014 based on the above Enter the adjustment letter as the description The dates must be entered in the format dd/mmm (ie. 15/Jan) Date General Journal Account/Explanation Page GJU F Debit Credit + - - - 1 baron corporation Uradjusted Trial Balance February 20, 2014 Debit Credit Accounts Payable 300 Accumulated Depreciation Building 10.500 Accumulated Depreciation Equipment 3.700 Accumulated Depreciation Furniture 9.700 Advertising Expense 11,400 Advertising Payable 0 Building 33,200 Share Capital 131.700 Cash 118,200 Consulting Revenue Earned 10.400 Depreciation Expense Building Depreciation Expense Equipment Depreciation Expense, Furniture Equipment 20,250 Fumibure 24.250 Interest Eamed 7.200 Interest Receivable 0 Notes Receivable 13,500 Prepaid Rent 13.000 Rent Eamed 14,000 Rent Expense 1.100 Retained Earnings 37,000 Supplies 300 Uneamed Consulting Revenue 7.600 Unearned Rent 2.500 Totals 235,200 235.200 OOO - + - Aurora ING 19 AM

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