Danville Company specializes in the repair of music equipment and is owned and operated by Harry Nagel. On April 30, 2008, the end of the current year, the accountant for Danville Company prepared the following trial balances:

Danville Company Trial Balance April 30, 2008
	Unadjusted		Adjusted
	Debit	Credit	Debit	Credit
	Balances	Balances	Balances	Balances
Cash	12,750		12,750
Accounts Receivable	36,500		36,500
Supplies	3,750		900
Prepaid Insurance	4,750		1,500
Equipment	120,150		120,150
Accumulated DepreciationEquipment		31,500		34,000
Automobiles	36,500		36,500
Accumulated DepreciationAutomobiles		18,250		20,400
Accounts Payable		8,310		8,800
Salaries Payable				2,000
Unearned Service Fees		6,000		2,900
Harry Nagel, Capital		131,340		131,340
Harry Nagel, Drawing	25,000		25,000
Service Fees Earned		244,600		247,700
Salary Expense	172,300		174,300
Rent Expense	18,000		18,000
Supplies Expense			2,850
Depreciation ExpenseEquipment			2,500
Depreciation ExpenseAutomobiles			2,150
Utilities Expense	4,300		4,790
Taxes Expense	2,725		2,725
Insurance Expense			3,250
Miscellaneous Expense	3,275		3,275
	440,000	440,000	447,140	447,140

Instructions

Journalize the seven entries that adjusted the accounts at April 30. None of the accounts were affected by more than one adjusting entry.