\begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & Supplies & & & ACCOUNT NC & 141 \\ \hline & & & & & + & E \\ \hline DATE & IIEM & POSI. REF. & DEBIT & CREDIT & DEBI & CREDIT \\ \hline 20 . & & & & & & \\ \hline Jan.31 & Balance & & & & 500.00 & \\ \hline Jan, 31 & Adjusting - & 310 & 182 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Wages Expense & 2,130.00 & & 390.00 & & 2,520.00 & & 2.520 .00 & & & \\ \hline Advertising Expense & 200.00 & & & & 200.00 & & 200.00 & & & \\ \hline Rent Expense & 540.00 & & & & 640.00 & & +640.00 & & & 8 \\ \hline Supplies Expense & & & 310.00 & & 310.00 & & 310.00 & & & \\ \hline Phone Expense. & 55.00 & & & & 55,00 & & 55.00 & & & is \\ \hline Insurance Experse : & & & 240.00 & & 240.00 & & 2+0.00 & & & . \\ \hline Gas and oa Expense & 200.00 & & & & 200.00 & & 200.00 & & & \\ \hline Depredation Expense-Delvery fqupment & & & 50.00 & & 50,00 & & 3000 & & & \\ \hline \multirow[t]{2}{*}{ Micellaneous Expense } & 34.00 & & & & 04.00 & & 34.00 & & & \\ \hline & 14,019,00 & 14,010.00 & 990.00 & 990.00 & 14,459,00 & 14,459,00 & 4,240,00 & 5,200.00 & 10,210.00 & 0.159 .00 \\ \hline \multirow[t]{2}{*}{ het thicome } & & & & & & & $51,00 & & & 351.00 \\ \hline & & & & & & & 3,100,00 & 5,100.00 & 10,210,00 & 10,210,00 \\ \hline \end{tabular} 1. Journalize (page 10) and post the adjusting entries. 2. Journalize (page 11) and post the closing entries. Miscellaneous Expense Jan, 31 Income Summary Don Megaffin, Copital Jan,31 Don Megaffin, Capital Don Megatfin, Drawing \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & Repair fees & & + & ACCOUNT NO. & 401 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST, REF. & DEBIT & CREDII & DEBIT & CREDII \\ \hline \multicolumn{7}{|l|}{20} \\ \hline Jan. 31 & Balance. & v & & & & 5.100 .00 \\ \hline arn.31 & cosing - & 111= & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & Woges Expense & & & ACCOUNI NO. & 511 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & IIEM & POST. REF, & DEBII & CREOI & DEBII & CREDIT \\ \hline 20= & & & & & & \\ \hline san.31 & Ealance & v & & & 2/00.00 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & Rent Expense & & & ACCOUNTNO. & 521 \\ \hline & & & & - & B7 & \\ \hline DATE & IIEM & POST, REF. & DEBIT & CREDII & DCBII & CREOI \\ \hlinetan.3120. & Balance & 7 & & & & \\ \hline \end{tabular} A wark sheet for Megarfin's Pusairs for the month ended January 21, 20-is showh
