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

Accounts Receivable$0

Accumulated DepreciationEquipment0

Equipment8,300

Interest Payable0

Notes Payable6,900

Prepaid Insurance2,196

Salaries Payable0

Supplies2,560

Unearned 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.

Adjusting entries for the seven items described above.(Credit account titles are automatically indented when the amount is entered.Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

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.(Credit account titles are automatically indented when the amount is entered.Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.Date Account Titles and Explanation Debit Credit

1.Aug. 31 ___________________________________

___________________________________

___________________________________

___________________________________

6.________ ___________________________________

___________________________________

7.________ ___________________________________

___________________________________