- Data Table Nina's Novelty, Inc. Trial Balance June 30, 2018 Account Debit Credit Cash $ 12,000 22,800 2,400 1,300 68,800 $ 35,600 3,200 Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation, equipment Accounts payable Salaries payable Unearned service revenue Common stock Retained earnings Dividends Service revenue Salaries expense Insurance expense Depreciation expense, equi ent 3,200 10,000 53,000 8,100 13,900 3,500 Utilities expense Supplies expense $ 118,900 $ 118,900 Total Print Done More Info a. Insurance coverage still remaining at June 30, $400 b. Supplies used during the month, $400 c. Depreciation for the month, $2,000 d. Accrued utilities expense at June 30, S400 (use Accounts payable as the liability account needed) e. Accrued salaries at June 30, $450 f. Service revenue still unearned at June 30, $1,100 Print Done The trial balance of Nina's Novelty, Inc., at June 30, 2018, and the data needed for the month-end adjustments follow: (Click the icon to view the trial balance.) (Click the icon to view the adjustment data.) Read the requirements Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.) a. Insurance coverage still remaining at June 30, $400 Journal Entry Date Accounts Debit Credit June b. Supplies used during the month, $400 Journal Entry Date Accounts Debit Credit June c. Depreciation for the month, $2,000 Journal Entry Date Accounts Debit Credit June d. Accrued utilities expense at June 30, $400 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit June e. Accrued salaries at June 30, $450 Journal Entry Accounts Date Debit Credit June f. Service revenue still unearned at June 30, $1,100 Journal Entry Date Accounts Debit Credit June Cash Accounts receivable Prepaid insurance Bal 12.000 Bal 22,800 Bal 2,400 Supplies Equipment Accumulated depreciation, Equip Bal 1.300 Bal 68,800 Bal 35,600 Accounts payable Salaries payable Unearned service revenue Bal 3,200 Bal 3,200 Common stock Retained earnings Dividends Bal 10,000 Bal 53,000 Bal 8.100 Service revenue Salaries expense Insurance expense Bal 13,900 Bal 3,500 Depreciation expense, equipment Utilities expense Supplies expense Requirement 3. Prepare the adjusted trial balance at June 30, 2018 Review the T-accounts from Requirement 2. Nina's Novelty, Inc. Adjusted Trial Balance June 30, 2018 Account Debit Credit Total Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to