Font Alignment Number X 0 N D E F G | I J K L M H Required: 12/31/2019 Adjusted Trial Balance Di 7,200 14,900 400 300 18.000 16,200 9,800 6,000 800 7,600 4,000 43,700 14,800 1,200 11,000 400 800 a) Journalize the seven adjusting entries. b) Post the adjusting entries to the ledger accounts provided. c) Calculate the adjusted balance of each account. d) Finish the adjusted trial balance. 12/31/2019 Unadjusted Trial Balance Dr Cash 7,200 Accounts Receivable 14,400 Prepaid Insurance 1,200 Supplies 700 Equipment 18,000 Accumulated Depr. 3,600 Accounts Payable 9,800 Loan Payable 6,000 Unearned Revenue 1.800 Morris, Capital 7,600 Morris, Withdrawals 4,000 Service Revenue 43,700 Wages Expense 14,800 Rent Expense 1,200 Utilities Expense 11,000 Supplies Expense Insurance Expense Depreciation Expense Interest Expense Wages Payable Interest Payable 72,500 72,500 Adjustment Information: (as of 12/31/19) 1) Prepaid Insurance that expired during the period - 5800 2) Supplies remaining - $300 3) $1,000 of the unearned revenue has been earned. 4) Services provided but not yet billed - $500 5) Wages incurred but not yet paid - 5900 6) Accrued interest on the loan payable -$100 7) Depreciation on the equipment for the period - $1,800 1,800 100 900 100 85,100 74,900 GENERAL LENGER leelartenenunte GENERAL TOURNAI Sheet Sheet2 Scroll lock Type here to search o BI (hp 17 12 13 0 14 ION f5 f6 GD 7 a 18 $ 2 $ - % Merge Center Conditional Formal Formatting Table BIU- - o A. Da Copy Format Painter Clipboard Number Font Alignment X M N O H G B D EIF GENERAL JOURNAL Accounts Debit(s) Credits GENERAL LEDGER (select accounts) Prepaid Insurance Insurance Expense 1,200 Adj 31-Dec Adi Adi Bal 31-Dec ADJUSTING ENTRIES Adi Bal #1 Supplies Expense Supplies 700 31-Dec Ad 31-Dec Adi Adi Bal Adj ai #2 4 5 Unearned Revenue 1.800 31-Dec AG * 3 Service Revenge 43,700 Ad Bal 31-Dec Ad1 Adj 2 37 18 -49 50 51 52 53 54 55 50 Accounts Rec 14,400 14 31-Dec AG Adj Bal 5 Wages pense Wares Payable 31-Dec 31 Dec 1CORDO ha Ad Bal Adi Bal ag 58 59 60 61 2 63 64 65 66 Interest Espense Interest Payable 31-Dec Adi Adil 31-Dec Ad Sheet2 Sheet . Red Sort Look Type here to search O E hp esc 11 12 13 15 16 GD 17 Da 18 19 7 # $ X Cut Arial A A General BIU- 2 Wrap lert Merge Center Agent Normal Conditional formats Good Formatting Table A. $ - % Format Paint Clipboard Font Number - X D E F G 1 J K M H Adja AB 12 > L Adal NOFO Unearned Revenue 1,800 31-Dec 7 Ady 33 Adal -9 50 51 Service Revenue 43.700 31-Dec M1 Adj 2 Adal Accounts Rec 14,400 14 53 31-Dec Adj 55 56 Adj Bar 45 Wages Expense 14URO Wages Payable 59 60 61 31-Dec Ad Ad Bal 31-Dec Ad Bal #6 Interest Expense Interest Payable 31-Dec 7 63 64 65 66 31-Dec Adi AGB Adibal Depreciation Eap. 6B 69 70 71 72 31-Dec A AGB Accm. Depreciation 3,600 31-Dec Adi A Bal 74 75 76 Sheet2 Sheet Rendy Scollock Type here to search hp ESC n 12 14 0 15 16 cm 17 a 18 18 # A & $ 4 % 5 2 3 7 8 1 Q W E R
