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Trident Repairs & Service UNADJUSTED TRIAL BALANCE November 30, 20Y3 ACCOUNT TITLE DEBIT CREDIT 1 Cash 10,210.00 2 Accounts Receivable 67,660.00 3 Supplies 15,710.00 111.420.00 4 Equipment 5 Accounts Payable 15,920.00 6 Unearned Fees 17.840.00 17 Common Stock 8,500.00 8 Retained Eamings 109.130.00 9 Dividends 13,870.00 10 Fees Eamed 293,940,00 94,160.00 11 Wages Expense 12 Rent Expense 13 Utilities Expense 72,020.00 52,080.00 14 Miscellaneous Expense 8,200.00 15 Totals 445 330.00 445.350.00 For preparing the adjusting entries, the following data were assembled Fees earned but unbilled on November 30 were $10 190 Supplies on hand on November 30 were $5,090 Depreciation of equipment was estimated to be $6.110 for the year The balance in uneared fees represented the November 1 receipt in advance for services to be provided. During November, 815,390 of the services were provided Unpaid Wages accrued on November 30 were $4,920 Required: 1. Journalize the adjusting entries necessary on November 30, 2013 Refer to the Chart of Accounts for exact wording of account titles 2. Determine the revenues, expenses, and net income of Trident Repairs & Service before the adjusting entries. 3. Determine the revenues, expenses, and net income of Trident Repars & Service after the adjusting entries. 4 Determine the effect of the adjusting entries on Retained Earnings CHART OF ACCOUNTS Trident Repairs & Service General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable EXPENSES 13 Supplies 14 Equipment 51 Wages Expense 52 Rent Expense 15 Accumulated Depreciation-Equipment 53 Supplies Expense LIABILITIES 54 Depreciation Expense 21 Accounts Payable 56 Utilities Expense 59 Miscellaneous Expense 22 Wages Payable 23 Unearned Fees EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 1 Journalize the adjusting entries necessary on November 30 2043. Refer to the Chart of Accounts for exact wording of accountitles PAGE 10 JOURNAL ACCOUNTING EQUATION DATE POST. REF DET CREDIT ASSETS LIABILITIES BOULTY DESCRIPTION Adjusting Entries 2 3 4 5 3 3 10 11 2 Determine the revenues, expenses, and net income of Trident Repairs & Service before the adjusting entries. Before Adjusting Entries 1 Revenues 2 Expenses 3 Net income 3. Determine the revenues, expenses, and net income of Trident Repairs & Service after the adjusting entries. After Adjusting Entries 1 Revenues 2 Expenses 3. Net income 4. Determine the effect of the adjusting entries on Retained Earnings The Retained Earnings account by $