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 Bob Night, Capital Bob Night, Drawing $66,500 90,000 6,000 Cash 130,650 60,000 38,700 500 Fishing Boats Food Supplies Office Supplies Postage Expense Prepaid Insurance Registration Fees Rent Expense 150 9,000 171,700 40,000 Phone Expense Utilities Expense Wages Expense 1,200 2,000 40,000 Adjustment information for the end of April provided below. 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) (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 ACCOUNT NO. 142 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 29 500.00 Apr. 30 Adjusting 25 ACCOUNT Food Supplies 144 ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 38,700.00 Apr. 30 Adjusting J5 ACCOUNT Prepaid Insurance ACCOUNT NO. 145 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 2n-- 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 ACCOUNT NO. 181.1 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 ACCOUNT Wages Payable ACCOUNT NO. 219 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting J5 L 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 15 ACCOUNT Food Supplies Expense ACCOUNT NO. 524 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 20-- Apr. 30 Adjusting 35