Bob Night opened "The General's Favorite Fishing Hole. "The fishing camp is open from April through September and attracts many famous college basketball coaches during the off-season. Guests typically register for one week, arriving on Sunday afternoon and returning home the following Saturday afternoon. The registration fee includes room and board, the use of fishing boats, and professional instruction in fishing techniques.

Ledger balances for The General's Favorite Fishing Hole at the end of April are as follow:

Accounts Payable	$66,500
Bob Night, Capital	90,000
Bob Night, Drawing	6,000
Cash	130,650
Fishing Boats	60,000
Food Supplies	38,700
Office Supplies	500
Postage Expense	150
Prepaid Insurance	9,000
Registration Fees	171,700
Rent Expense	40,000
Phone Expense	1,200
Utilities Expense	2,000
Wages Expense	40,000

Adjustment information for the end of April is provided below.

(a)	Office supplies remaining on hand, $100.
(b)	Food supplies remaining on hand, $8,000.
(c)	Insurance expired during the month of April, $1,500.
(d)	Depreciation on the fishing boats for the month of April, $1,000.
(e)	Wages earned, but not yet paid, at the end of April, $500.

Required:

5. Journalize the adjusting entries (page 5). Do not enter the posting references until you complete part 6.

GENERAL JOURNAL PAGE 5 DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-- (a) a (b) ) (c) (d) ( (e) 6. Post the adjusting entries to the general ledger. If an amount box does not require an entry, leave it blank. After posting to the general ledger, go to part 5 and complete the posting. GENERAL LEDGER ACCOUNT Office Supplies 142 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 29 500.00 Apr. 30 Adjusting J5 ACCOUNT Food Supplies 144 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 38,700.00 Apr. 30 Adjusting 15 ACCOUNT Food Supplies ACCOUNT NO. 144 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 38,700.00 Apr. 30 Adjusting 15 ACCOUNT Prepaid Insurance ACCOUNT NO. 145 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 29 9,000.00 Apr. 30 Adjusting J5 ACCOUNT Accumulated Depreciation-Fishing Boats 181.1 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 ACCOUNT Wages Payable 219 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 ACCOUNT Wages Expense ACCOUNT NO. 511 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 29 40,000.00 Apr 30 Adjusting J5 ACCOUNT Office Supplies Expense ACCOUNT NO. 523 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 ACCOUNT Food Supplies Expense ACCOUNT NO. 524 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 ACCOUNT Insurance Expense 535 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 ACCOUNT Depreciation Expense-Fishing Boats ACCOUNT NO. 542 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5