Debits No. Credits No. 101 Cash 112 Accounts Receivable 126 Supplies 153 Equipment $1,960 2,570 1,220 746 9,784 3,950 $20,230 $2,350 154 Accumulated Depreciation-Equipment 4,300 201 Accounts Payable 1,820 11,760 Unearned Service Revenue Salaries and Wages Payable 209 212 311 Common Stock 320 Retained Earnings $20,230 During November, the following summary transactions were completed. N 8 Paid $1,740 for salaries due employees, of which $746 is for October salaries 10 12 15 17 20 22 25 27 29 Received $3,390 cash from customers on account. Received $3,140 cash for services performed in November. Purchased equipment on account $1,990. Purchased supplies on account $720. Paid creditors on account $2,690. Paid November rent $380. Paid salaries $1,740 Performed services on account and billed customers $1,870 for these services. Received $560 from customers for future service. No. 101 Credit Nov. 1 Balance 2350 Accounts Receivable No. 112 Date Explanation Nov. 1 Balance Supplies Credit 4300 No. 126 Date Explanation Nov. 1 Balance Equipment Ref Debit Credit 1820 No. 153 Date Explanation Ref Debit Credit Balance Nov. 1Balance 11760 Equi No. 154 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 1960 No. 201 Date Explanation Ref Debit Credit Balance Nov. 1 Balance No. 209 Date Explanation Ref Debit Credit Balance 220 HH Nov. 1Balance No. 212 1960 Accounts Payable No. 201 Date Explanation Nov. 1 Balance Unearned Service Revenue Ref Debit Credit Balance 2570 No. 209 Date Explanation Nov. 1 Balance Salaries and Wages Payable Ref Debit Credit Balance 1220 No. 212 Ref Debit Credit Balance Date Explanation Nov. 1 Balance Common Stock 746 No. 311 Ref Debit Credit Balance Date Explanation Nov. 1 Balance Retained Earnings 9784 No. 320 Ref Debit Credit Balance Date Explanation 3950 Nov. 1 Balance Journalize the November transactions. (Credit account titles are automatically indented when the am Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit it Nov. 8 alaries and Wages Payable 1740 Salaries and Wages Expense 1740 Salaries and Wages Payable 74 Nov. 10 Cash 3390 Accounts Receivable 3390 Nov. 12 Cash 3140 Service Revenue 3140 Nov. 15 Equipment 1990 1990 Accounts Payable 720 Nov. 17 v Supplies Accounts Payable 2690 20 Cas Accounts Payable 199 Nov. 17 Supplies 72 Accounts Payable 720 Nov. 20 Caslh 2690 Accounts Payable 2690 Nov. 22 Cash 380 Prepaid Rent 380 Nov. 25 Salaries and Wages Expense 1740 Salaries and Wages Payable 1740 Nov. 27 Service Revenue 1870 Accounts Receivable 1870 Nov. 29Unearned Service Revenue 560 Accounts Receivable 560 Cash No. 101 Date Nov. 1 2,350 JI JI No. 112 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 4,300 JI No. 126 Balance Date Explanation Ref Debit Credit Nov. 1 Balance 1,820 Supplies No. 126 Date Ref Debit Nov. 1 Balance 1,820 Equipment No. 153 Date nation Ref Debit Credit Balance Nov. 1 Balance 11,760 Accumulated uipment No. 154 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 1,960 No. 201 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 2,570 01 No. 209 Ref Debit Credit Balance Date Explanation 1,220 Nov. 1 Balance Nov. 1 Balance 1,220 Salaries and Wages Payable No. 212 Expla Ref Debit Credit Balance Nov. 1 Balance 746 Stock No. 311 Date Explanation Ref Debit Balance Nov. 1 Balance 9,784 No. 320 Date Explanation Ref Debit Credit Nov. 1 Balance 3,950 No. 407 Date Explanation Balance 3140 1870 No. 726 Date Explanation Ref Debit Credit Balance 01 No. 729 Date Explanation Ref Debit Credit Balance Trial Balance 30, 2019 Equipment 9784 3950 380 Totals Adjustment data consist of: 1. Supplies on hand $1,370. 2. Accrued salaries payable $373. 3. Depreciation for the month is $196. 4. Services related to unearned service revenue of $1,270 were performed. Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do No. Date Account Titles and Explanation Credit 1. Nov. 30 Supplies Supplies Expense 373 2. Nov. 30 Salaries and Wages Expense 373 Salaries and Wages Expense 196 3. Nov. 30 Depreciation Expense 196 Cash 1270 4. Nov. 30 Unearned Service Revenue 1270 Accounts Payable Student did not submit Show Work for this attempt
