G 4 ( $ B D E 1 MoCoy's Landscaping Services 2 Worksheet 3 December 31, 2018 Unadjusted Trial Balance Adjustments Adjusted Trial Balance 5 Account Names Debit Credit Debit Credit Debit Credit 8 Cash $ 24,800 7 Accounts Receivable 7,200 th) $ 1.000 8 Office Supplies 540 (b) $ 120 9 Prepald Rent 2.700 (a) 1.350 10 Equipment 65,000 Accumulated Depreciation 11-Equipment (c) 1.100 12 Trucks 98,000 Accumulated Depreciation 13 - Trucks 1,600 14 Accounts Payable 4,800 15 Utilities Payable 500 16 Salaries Payable 5.000 17 Interest Payable 150 18 Uneamed Revenue 3.2001 2,100 19 Notes Payable 35.000 20 Common Stock 137.140 21 Dividends 16,000 (e. 22 Service Revenue 75,000 3.100 23 Rent Expense 10,800 1.350 24 Salaries Expense 26.800 15 5.000 25 Supplies Expense b) 120 28 Utlities Expense 5,800 27 Depreciation Expense-Equipment 1.100 20 Depreciation Expanse--Trucks id) 1.800 150 29 Interest Expense 3 255,640 S 255,640 5 12.420 5 12,420 30 Total 3 - . Requirements 1. Calculate and enter the adjusted account balances in the Adjusted Trial Balance columns 2. Describe each adjusting entry. For example, a. Prepaid rent expires. $1,350. Requirement 1. Calculate and enter the adjusted account balances in the Adjusted Trial Balance columns. McCoy's Landscaping Services Worksheet December 31, 2018 Adjusted Unadjusted Trial Balance Adjustments Trial Balance Account Names Debit Credit Debit Credit Debit Credit S 24.800 7.200 540 (h) $ 1.000 120 (b) S (3) 2.700 1.350 65.000 Cash Accounts Receivable Office Supplies Propaid Ront Equipment Accumulated Depreciation Equipment Trucks Accumulated Depreciation - Trucks Accounts Payable Utilities Payable (0) 1.100 96,000 d (d) 1,600 $ 4,800 500 500 5,000 Utilities Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable () (9) 150 2,100 3,200 (e) 35,000 Common Stock 137,140 16,000 75,000 (e. h) 3,100 10,800 (8) 1,350 26,800 5,000 Dividends Service Revenue Rent Expense Salaries Expense Supplies Expense Utilities Expense Depreciation Expense-Equipment Depreciation Expense-Trucks Interest Expense (b) 120 5,800 1,100 (c) (d) (9) 255,640 $ 1,600 150 255,640 $ 12,420 $ 12,420 Total Requirement 2. Describe each adjusting entry. For example, a. Prepaid rent expires, $1,350. Select the description that best describes each adjusting entry. The first entry has been completed for you. a. Prepaid rent expired, $1,350. b. c d. e. g h