Blossom Company has the following balances in selected accounts on December 31, 2017. Blossom has a calendar year end.

Accounts Receivable$0Accumulated DepreciationEquipment0Equipment8,300Interest Payable0Notes Payable6,900Prepaid Insurance2,196Salaries Payable0Supplies2,560Unearned Revenue33,000

All the accounts have normal balances. The information below has been gathered at December 31, 2017.

1.Blossom Company borrowed $6,900 by signing a 4%, one-year note on September 1, 2017.2.A count of supplies on December 31, 2017, indicates that supplies of $930 are on hand.3.Depreciation on the equipment for 2017 is $950.4.Blossom Company paid $2,196 for 12 months of insurance coverage on June 1, 2017.5.On December 1, 2017, Blossom collected $33,000 for consulting services to be performed evenly from December 1, 2017, through March 31, 2018.6.Blossom performed consulting services for a client in December 2017. The client will be billed $3,100. Payment from the customer is expected on January 15, 2018.7.Blossom Company pays its employees total salaries of $9,200 every Wednesday for the preceding five-day week (Monday through Friday). On Wednesday, January 3, 2018, employees were paid for the last five weekdays of 2017.

No.Date Account Titles and Explanation Debit Credit

1.Dec. 31 __________________________________ ______ ______

__________________________________ ______ ______

2. Dec.31

3.Dec.31

4.Dec.31

5.Dec.31

6.Dec.31

7.Dec.31

Prepare the appropriate subsequent cash entries.

No.Date Account Titles and Explanation Debit Credit

1.Aug. 31 ___________________________________ _______ _______

___________________________________ _______ _______

__________________________________ _______ _______

__________________________________ _______ _______

2.______ __________________________________ _______ _______

___________________________________ _______ _______

3. _____ _________________________________ _______ _______

_____ _________________________________ _______ _______