deguo conter 5% 00-8 Clipboard Font Formatting Alignment 5 Nurnber A16 D H N Bosman Computer Supplies adjusts its accounts monthly. The following is Bosman Computer Supplies 's trial balance at December 31, 2020, the company's fiscal year end: 11 11 Credit Adjusting Entries Debit Credit Cosy Entries DENNE De Post doing Dr Ordet 16.25 27.500 30 1.940 5 $ s $ 3 $ 10 Adjusted TB Debit Gre 16.250 27.500 800 1.960 150,000 691,200 205.000 36,000 9,500 10,000 20,565 4,400 30 200,000 1.200 208.000 $ 9,500 35.000 Bosman Computer Supplies Tralalance December 31, 20.30 Debit Cash $ 16,250 Accounts receivable 27,900 Prepandance 3:40 Supplies 1.940 Land 150,000 Building 91,200 Accumulated depreciation building Equipment 36,000 Accumulated depreciation equipment Patents 30,000 Accounts payable Unearned revenue Salones Payable Interest Payable Mortgage payable Bowman, capital 1. Bosman, drawings 45.000 Service revenue Depreciation Expenie 190 Inware en 5,500 Interest Expense 2.750 Sales Espere 154,000 Suples Expert 7,600 Us Expense 16,000 9.500 24 $ 30,000 20,565 4.000 20,5 4,400 34 5.400 540,000 198,255 5.400 540,000 195.255 5.400 540.000 198,255 39 45.000 $ 45.000 239,450 239,450 223,450 5 5 3 18.500 18.590 5,500 2050 150.000 7,600 15,000 S $ $ 2.750 15LODI 3.100 14,000 17 38 $1,22532021225 5205 $ 1.225.70 1.225,505 SL 5122550 work area Ready Type here to search O 152 5 2 Additional information: 3 1) The mortgage payable has a 5% interest rate. Interest is paid on the first day of August for the previous 12 month's Interest, 4 2) On December 31, 2020, half of the unearned revenue was still uneared. 3) A physical count of supplies shows $790 on hand on December 31, 2020. 4) The building has an estimated useful life of 40 years. 5) The equipment has an estimated useful life of twelve years. 6) Service revenue eamed but not recorded at December 31, 2020, was $8,700. 7) Salaries of $4,400 have been incurred but are unpaid at December 31, 2020. Payday will be on January 4, 2021. 8) During the next fiscal year. $18,400 of the mortgage payable is to be repaid. 9) The 12-month insurance policy was purthased for $5,040 cash on February 1, 2020. 7 3 9 0 1 2 3 4 Record all appropriate adjusting entries using the General Journal format provided below. Select the most appropriate account name from the drop down list in each space and enter the transaction amount in the DR and CR spaces 61 No explanations are required. Select NO ENTRY in both the debit and credit account boxes if applicable. 1) Dec 31 DR CR 2) Dec 31 69 3) Dec 31 4 Dec 31 TA 5Dec 31 75 77 78 Dec. 31 BO 7) Dec 31 2 8) Dec. 31 9) Dec 31
