Following are the balances

Journalise the following transactions and adjustment entries

Trial Balance June 30. 2012 Account Debit Credit Cash Accounts receivable Supplies Land Furniture Equipment Vehicles Accounts payable Notes payable Common stock Dividends Service revenue Salaries expense Rent expense Utilities expense Advertising expense Miscellaneous expense Total S 30,635 2,300 1,370 17,000 3,600 2,400 35.800 S 4,380 35,800 52,500 5300 11,600 2,200 1,800 1,300 325 250 S 104.280 104.280