\begin{tabular}{|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F \\ \hline 1 & & \multicolumn{2}{|c|}{ Sharon Matthews Consulting } & & & \\ \hline 2 & & \multicolumn{2}{|c|}{ Unadjusted Trial Balance } & & & \\ \hline 3 & & \multicolumn{2}{|r|}{ October 31,2020} & & & \\ \hline \multicolumn{7}{|l|}{4} \\ \hline 5 & AC\# & & Account & Debit & Credit & \\ \hline 6 & 10 & \multicolumn{2}{|l|}{ Cash } & 41,620 & & \\ \hline 7 & 11 & \multicolumn{2}{|c|}{ Accounts Receivable } & - & & \\ \hline 8 & 12 & \multicolumn{2}{|c|}{ Prepaid Rent } & 6,000 & & \\ \hline 9 & 13 & \multicolumn{2}{|c|}{ Supplies } & 3,200 & & \\ \hline 10 & 14 & \multicolumn{2}{|c|}{ Office Equipment } & 2,500 & & \\ \hline 11 & 15 & \multicolumn{2}{|c|}{ Accumulated Depreciation - Equip } & & - & \\ \hline 12 & 22 & \multicolumn{2}{|c|}{ Accounts Payable } & & 3,950 & \\ \hline 13 & 22 & \multicolumn{2}{|c|}{ Wages/Salaries Payable } & & & \\ \hline 14 & 31 & \multicolumn{2}{|c|}{ Sharon Matthews, Capital } & & 40,000 & \\ \hline 15 & 32 & \multicolumn{2}{|c|}{ Sharon Matthews, Drawing } & 2,000 & & \\ \hline 16 & 41 & \multicolumn{2}{|c|}{ Fees Earned } & & 18,250 & \\ \hline 17 & 51 & \multicolumn{2}{|c|}{ Automobile Expense } & 1,880 & & \\ \hline 18 & 52 & \multicolumn{2}{|c|}{ Rent Expense } & - & & \\ \hline 19 & 53 & \multicolumn{2}{|c|}{ Supplies Expense } & & & \\ \hline 20 & 54 & \multicolumn{2}{|c|}{ Office Salaries/Wages Exense } & 5,000 & & \\ \hline 21 & 55 & \multicolumn{2}{|c|}{ Depreciation } & & & \\ \hline 22 & & & & 62,200 & 62,200 & - \\ \hline \end{tabular} Instructions: Using the balances from the Unadjusted Trial Balance (UTB sheet) and the following information, please prepare the necessary adjusting entries, for October 2020 a) Record rent for the month of October (the amount on the UTB was for six months in advance) monthly $1,000 b) For the period of October 21 to October 31 Sharon owed but has not paid her employees $1,500 c) Sharon has $1,000 of supplies on hand d) Depreciation on equipment for October is $100 e) Sharon earned but have not received $7,000 for consulting fees After you finish the entries -post them to the General Ledger (GL) sheet When you finish posting to the GL, balance the accounts and complete the Adjusted Trial Balance (ATB) Sharon Matthews Consulting General Journal \begin{tabular}{|c|c|c|c|c|} \hline Date & Account & PR & Debit & Credit \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F \\ \hline 1 & & \multicolumn{2}{|c|}{ Sharon Matthews Consulting } & & & \\ \hline 2 & & \multicolumn{2}{|c|}{ Unadjusted Trial Balance } & & & \\ \hline 3 & & \multicolumn{2}{|c|}{ October 31, 2020} & & & \\ \hline \multicolumn{7}{|l|}{4} \\ \hline 5 & AC\# & & Account & Debit & Credit & \\ \hline 6 & 10 & \multicolumn{2}{|l|}{ Cash } & & & \\ \hline 7 & 11 & \multicolumn{2}{|c|}{ Accounts Receivable } & & & \\ \hline 8 & 12 & \multicolumn{2}{|c|}{ Prepaid Rent } & & & \\ \hline 9 & 13 & \multicolumn{2}{|c|}{ Supplies } & & & \\ \hline 10 & 14 & \multicolumn{2}{|c|}{ Office Equipment } & & & \\ \hline 11 & 15 & \multicolumn{2}{|c|}{ Accumulated depreciation } & & & \\ \hline 12 & 22 & \multicolumn{2}{|c|}{ Accounts Payable } & & & \\ \hline 13 & 22 & \multicolumn{2}{|c|}{ Wages/Salaries Payable } & & & \\ \hline 14 & 31 & \multicolumn{2}{|c|}{ Sharon Matthews, Capital } & & & \\ \hline 15 & 32 & \multicolumn{2}{|c|}{ Sharon Matthews, Drawing } & & & \\ \hline 16 & 41 & \multicolumn{2}{|c|}{ Fees Earned } & & & \\ \hline 17 & 51 & \multicolumn{2}{|c|}{ Automobile Expense } & & & \\ \hline 18 & 52 & \multicolumn{2}{|c|}{ Rent Expense } & & & \\ \hline 19 & 53 & \multicolumn{2}{|c|}{ Supplies Expense } & & & \\ \hline 20 & 54 & \multicolumn{2}{|c|}{ Wages expense } & & & \\ \hline 21 & 55 & \multicolumn{2}{|c|}{ Depreciation Expense } & & & \\ \hline 22 & & & & - & - & - \\ \hline 23 & & & & & & \\ \hline \end{tabular}