Data Table Lemontree Rental Company Trial Balance Worksheet June 30, 2018 Adjusted Trial Trial Balance Balance Account Debit Credit Debit Credit Cash $ 9,000 9,000 Accounts receivable 6,000 6,860 Interest receivable 500 Note receivable 3,900 3,900 Supplies 1,600 300 Prepaid insurance 2,600 1,400 Building 67,000 67,000 Accumulated depreciationbuilding $ 8,200 $ 9,300 Accounts payable 7,300 7,300 Wages payable 810 Unearned rental revenue 2,100 1,700 Common stock 15,000 15,000 Retained earnings 40,900 40,900 Dividends 3,800 3,800 Rental revenue 22,600 23,860 Interest revenue 900 1,400 Depreciation expense- building 1,100 Supplies expense 1,300 Utilities expense 900 900 Wage expense 1,600 2,410 Property tax expense 600 Insurance expense 1,200 Total $ 97,000 $ 97,000 $ 100,270 $ 100,270 600 Print Done Requirement 1. Make the adjusting entries that account for the differences between the two trial balances. (Record debits first, then credits. Exclude explanations from any journal entries.) The first difference occurs in the Accounts Receivable account. Record the adjustment to Accounts Receivable and the related account. Journal Entry Date Accounts Debit Credit Jun 30 The second difference occurs in the Interest Receivable account. Record the adjustment to Interest Receivable and the related account. Journal Entry Date Accounts Debit Credit Jun 30 The third difference occurs in the Supplies account. Record the adjustment to Supplies and the related account. Journal Entry Date Accounts Debit Jun 30 Credit The fourth difference occurs in the Prepaid Insurance account. Record the adjustment to Prepaid Insurance and the related account. Journal Entry Date Accounts Debit Credit Jun 30 The fifth difference occurs in the Accumulated Depreciation-Building account. Record the adjustment to Accumulated Depreciation-Building and the related account. Journal Entry Date Accounts Debit Credit Jun 30 The sixth difference occurs in the Wages Payable account. Record the adjustment to Wages Payable and the related account. Journal Entry Date Accounts Debit Credit Jun 30C The seventh difference occurs in the Unearned Rental Revenue account. Record the adjustment to Unearned Rental Revenue and the related account. Journal Entry Date Accounts Debit Credit Jun 30 Requirement 2. Compute Lemontree's total assets, total liabilities, net income, and total equity. Total Assets ......... Total Liabilities ....... Net Income ....... Total Equity