FUNDAMENTAL ACCOUNTING PRINCIPLES

$\backslash$table$[[$No$.,$Account Title,$\backslash$table$[[$Unadjusted$],[$Trial Balance$]],$AdJustments,$\backslash$table$[[$Adjusted$],[$Trial Balance$]]],[$Dr$.,Cr.,$Dr$.,Cr.,$Dr$.,$Cr$.],[109,$Interest receivable,,,$($d$)5880,,,],[124,$Office supplies,,,,$($b$)$ $$1,750,,],[128,$Prepaid insurance,,,,$($a$)900,,],[164,$Accumulated depreciation$-$Office equipment,,,,$($c$)2,200,,],[209,$Salaries payable,,,,$($e$)560,,],[409,$Interest revenue,,,$-,880,,],[612,$Depreciation expense$-$Office equipment,,,$($c$)2,200,,,],[620,$Office salaries expense,,,$($e$)560,,,],[637,$Insurance expense,,,$($a$)900,2,,],[650.,$Office supplies expense,,,$($b$)1,750,,,],[,$Totals,,,$$6,290,$$$6,290,,]]$

Exercise $4-4$

page $148$

Completing worksheet adjustments

P$1$

The following data are taken from the unadjusted trial balance of the Westcott Company at December $31.$

Use the following information to complete the Adjustments columns of the work sheet.

a$.$ Depreciation on equipment, $$3$

b$.$ Accrued salaries, $$6$

c$.$ The $$12$ of unearned revenue has been earned

d$.$ Supplies available at December $31,$$$15$

e$.$ Expired insurance, $$15$

$1$ minute left in chapter

$16\%$