Find out the adjustments and do the Journal entries of Adjustments

Unadjusted Trial Balance

Adjusted Trial Balance Adjustments

Description DR CR DR CR Cash 9,800 9,800 Prepaid Insurance

2,600 1,200 Equipment 19,000 19,000 Accumulated Amort Equipment

900 2,800

Salaries payable

3,000

Unearned repair fees

2,500 600

Repair fees earned

10,000 11,900

Salaries Exp 3,500 6,500 Amortization exp

1,900 Insurance Exp 700 2,100 Smith, capital 150,400 300 150,400