Cash 22,300 Accounts Receivable 10.700 Beg Bal Beg. Bal End. Bal. 22.300 End. Bal 10.700 Supplies 3.200 Interest Receivable 0 Beg. Bat. Beg Bal ADJ. D. 1,900 Cl. antry 1.400 End. Bal 1.300 End. Bal 1.400 Prepaid Rent 8.400 Land 90.000 Bog. Bal Bog. Bal 6.000 End. Bal 2,400 End. Bal 90,000 Accounts Payable Beg. Bal. Notes Receivable 32,000 Beg. Bal, 9,500 End, Bal 32.000 End. Bal 9,500 Salaries Payable Utilities Payable Beg, Bal Beg Bal 0 800 2.700 End. Bal 2,700 End. Bal 800 Deferred Revenue Common Stock 106,600 Beg. Bat. 5,900 Beg. Bal. ADJ. d. 3,900 End. Bal. 2,000 End. Bal 106,600 Retained Earnings 21,500 Beg Bal Beg Bal Service Revenue 54,200 3.900 End. Bal. 21,500 End. Bal. 58.100 Interest Revenue 0 Beg. Bal Beg. Bal Salaries Expense 27.500 2.700 1,400 L'ADJ. a. End. Bal. 1,400 End. Bal. 30,200 Rent Expense Supplies Expense Beg. Bal Beg Bal 0 ADJ. e. 6,000 PADJ. 1,900 End. Bal. 6,000 End. Bal. 1.900 Beg. Bal Utilities Expense 3,600 800 ADJ. End, Bal 4,400 2 Totals $197,700 5197,700 Part 15 2.700 50 por In addition, the company had the following year-end adjusting entries Debits Credits 3. Salaries Expense 2,700 Salaries Payable b. Interest Receivable 1,400 Interest Revenue 1.400 Supplies Expense 1,900 Supplies 1.900 d. Deferred Revenue 3,900 Service Revenue 3,900 e. Rent Expense 6,600 Prepaid Rent 6,000 1. Utilities Expense 100 Utilities Payable 800 ook Required: 1.2.& 6. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the Taccounts Cash 22 300 Accounts locals 10.700 Beg Beg Bal ADI. 22.300 End, Bal 10.700 Interest Recolvable Supplies 3.200 ADI. AD). ADJ. Cl. entry End, Bal 1900 Ltry Beg PADJE 1400 1.300 End. Bal 1,400