Full options for General Journal are:

No journal entry required

Accounts payable

Account receivable

Accrued expenses payable

Accumulated depreciation

Additional paid-in capital

Advertising expense

Cash

Commission expense

Common stock

Consulting expense

Costs of goods sold

Depreciation expense

Equipment

Expenses

Fee revenue

Gain on sale of land

Income taxes expense

Income taxes payable

Insurance expense

Interest expense

Interest payable

Interest receivable

Interest revenue

Inventory

Investments

Land

Long-term debt

Maintenance expense

Notes payable

Notes payable, long-term

Notes receivable

Other assets

Other operating expenses

Prepaid insurance

Prepaid rent

Property tax expense

Property tax payable

Property, plant and equipment

Remaining expenses (not detailed)

Rent expense

Rent receivable

Rent revenue

Repairs expense

Research and development expense

Retained earnings

Sales revenue

Service revenue

Supplies

Supplies expense

Unearned revenue

Utilities expense

Utilities payable

Wages expense

Wages payable

Notes: Blanks without the blue arrows on the left cannot be filled in.

Green Valley Company prepared the following trial balance at the end of its first year of operations ending December 31. To simplify the case, the amounts given are in thousands of dollars. UNADJUSTED Debit Credit 15 12 7 74 8 Account Titles Cash Accounts receivable Prepaid insurance Machinery Accumulated depreciation Accounts payable Wages payable Income taxes payable Common stock (6,000 shares) Additional paid-in capital Retained earnings Revenues (not detailed) Expenses (not detailed) Totals 6 54 6 68 22 136 136 Other data not yet recorded at December 31 include a. Insurance expired during the current year, $4. b. Wages payable, $6. c. Depreciation expense for the current year, $8. d. Income tax expense, $9. Required: 1. Prepare the adjusting entries for the current year. 2. Complete the trial balance Adjustments and Adjusted columns. The Ref. column is for the reference letter of the adjusting entry effect. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the adjusting entries for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet 1 2 3 4 > Record the insurance expired in current year but not recorded, $4. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the adjusting entries for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet Record the wages payable not recorded, $6. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the adjusting entries for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet Record the depreciation, $8. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the adjusting entries for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet Record the unrecorded income tax expense, $9. Note: Enter debits before credits. Transaction General Journal Debit Credit d. Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the trial balance Adjustments and Adjusted columns. The "Ref." column is for the reference letter of the adjusting entry effect. (For revenues and expenses enter the total amount of adjustments in the adjusted column. Enter your answers in thousands.) GREEN VALLEY COMPANY Trial Balance December 31, Current Year Unadjusted Adjustments Debit Credit Ref. Debit 15 Adjusted Debit Credit Account Titles Credit Cash 12 7 74 a b 8 Accounts receivable Prepaid insurance Machinery Accumulated depreciation Accounts payable Wages payable Income taxes payable Common stock Additional paid-in capital Retained earnings Revenues (not detailed) d 6 54 6 68 Expenses (not detailed) 22 Totals 136 136 0 0 0 0