Chapter 3 Practice Test B 1. Make the following adiusting entries for May 31 in the general journal provided. a. A balance of $400 in the Prepaid Rent account is for May and June 2013. b. Earned $250 of the money taken as an cash advance on May 14. c. Wages due employees for May is $900, to be paid in June. d. Services performed for a client valued at $1,250 have not yet been recorded. e. Office Equipment of $1,200 is being depreciated over 10 years (only expense 1 month) f. Office Supplies account balance is a $700 debit before any adjustment. Office supplies still on hand at May 31 are $500. General Journal PAGE 1 Date Account PR Debit Credit Chapter 3 Practice Test B 1. Make the following adiusting entries for May 31 in the general journal provided. a. A balance of $400 in the Prepaid Rent account is for May and June 2013. b. Earned $250 of the money taken as an cash advance on May 14. c. Wages due employees for May is $900, to be paid in June. d. Services performed for a client valued at $1,250 have not yet been recorded. e. Office Equipment of $1,200 is being depreciated over 10 years (only expense 1 month) f. Office Supplies account balance is a $700 debit before any adjustment. Office supplies still on hand at May 31 are $500. General Journal PAGE 1 Date Account PR Debit Credit