Cash
Nov. 8	500	Nov. 11	95
Nov. 16	2,000	Nov. 14	125
Nov. 25	60	Nov. 17	900
Nov. 29	100	Nov. 30	1,200
Nov.30 Bal.	340

Accounts Receivable
Nov. 30	300
Nov. 30 Bal.	300

Supplies
Nov. 11	95
Nov. 11	125
Nov. 30 Bal.	220

Prepaid Insurance
Nov. 30	1,200
Nov. 30 Bal.	1,200

Equipment
Nov. 15	300
Nov. 17	900
Nov. 30 Bal.	1,200

Website
Nov. 30	600
Nov. 30 Bal.	600

Accounts Payable
		Nov. 30	600
		Nov. 30	50
		Nov. 30 Bal.	650

Unearned Service Revenue
		Nov. 25	60
		Nov. 30 Bal.	60

Notes Payable
		Nov. 16	2,000
		Nov. 30 Bal.	2,000

Common Stock
		Nov. 8	500
		Nov. 15	300
		Nov. 30 Bal.	800

Service Revenue
		Nov. 29	100
		Nov. 30	300
		Nov. 30 Bal.	400

Utilities Expense
Nov. 30	50
Nov. 30 Bal.	50

No.		Date	Account Titles and Explanation	Debit	Credit
1.		Dec. 31	Supplies Expense	45
			Supplies		45
2.		Dec. 31	Depreciation Expense	40
			Accumulated Depreciation-Equipment		40
3.		Dec. 31	Amortization Expense	25
			Website		25
4.		Dec. 31	Interest Expense	23
			Interest Payable		23
5.		Dec. 31	Insurance Expense	100
			Prepaid Insurance		100
6.		Dec. 31	Accounts Receivable	450
			Service Revenue		450
7.		Dec. 31	Supplies Expense	1025
			Supplies		1025
8.		Dec. 31	Utilities Expense	75
			Accounts Payable		75
9.		Dec. 31	Salaries and Wages Expense	56
			Salaries and Wages Payable		56
10.		Dec. 31	Unearned Service Revenue	450
			Service Revenue		450

Using the information that you have gathered, plus the new information above, do the following. Prepare adjusting journal entries for the month of December.

Accounts Receivable 300 12/8 1,000 11/30 Bal. 12/23 300 Supplies 11/30 Bal. 220 12/23 11/30 Bal. 1,250 Prepaid Insurance 1,200 Equipment 1,200 Accumulated Depreciation Equipment 11/30 Bal. Website 11/30 Bal. 600 650 12/15 12/16 Accounts Payable 50 11/30 Bal. 600 Interest Payable Salaries and Wages Payable Unearned Service Revenue 60 11/30 Bal. 12/5 60 12/9 750 12/19 60 2,000 Notes Payable 11/30 Bal. Common Stock 11/30 Bal. Dividends 800 12/28 500 Service Revenue 11/30 Bal. 400 12/5 150 12/23 4,000 Utilities Expense 11/30 Bal. 50 Salaries and Wages Expense 12/23 800 Supplies Expense Depreciation Expense Interest Expense Insurance Expense Accounts Receivable 300 12/8 1,000 11/30 Bal. 12/23 300 Supplies 11/30 Bal. 220 12/23 11/30 Bal. 1,250 Prepaid Insurance 1,200 Equipment 1,200 Accumulated Depreciation Equipment 11/30 Bal. Website 11/30 Bal. 600 650 12/15 12/16 Accounts Payable 50 11/30 Bal. 600 Interest Payable Salaries and Wages Payable Unearned Service Revenue 60 11/30 Bal. 12/5 60 12/9 750 12/19 60 2,000 Notes Payable 11/30 Bal. Common Stock 11/30 Bal. Dividends 800 12/28 500 Service Revenue 11/30 Bal. 400 12/5 150 12/23 4,000 Utilities Expense 11/30 Bal. 50 Salaries and Wages Expense 12/23 800 Supplies Expense Depreciation Expense Interest Expense Insurance Expense