gageNOW2 Online teachi X > Cengage Learning + Lake Assignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator -&inprogress=false eBook Calculator Adjusting entries and adjusted trial balances Instruction Chart of Accounts Journal Adjusted Trial Balance Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2016, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted triad balance: Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2016 ACCOUNT TITLE DET ORENT 750000 Accounts Receivable 38.400.00 720000 pande 7:58 PM 9/13/20 SUS De 112 pouse A & 7 8 9 - JR EIGIH T T Y U X + CengageNOW2 Online teachix Cengage Learning Im/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator-&inprogress=false eBook Calculator Adjusting entries and adjusted trial balances Instruction Chart of Accounts Journal Adjusted Trial Balance D Instructions ACCOUNT TITLE Cash 7,500.00 1 Accounts Receivable 38,400.00 7.200.00 # Prepaid Insurance Supplies 1.980.00 112,500.00 150.250,00 87.550.00 Accumulated Depreciation Building Equipment unted Depreciation Equipment 135,300.00 97 950.00 11 Prepare O ASUS D/ FO K 11 pne 5 % & 5 6 7 8 9 R T Y U P. F eBook Calculator Adjusting entries and adjusted trial balances Instructions Chart of Accounts Journal Adjusted Trial Balance . Instructions 10 Accounts Payable 12,150.00 6,750.00 221,000.00 15,000.00 524,500.00 11 Uneamed Rent 12 Marlene Rowland, Capital 15 Marlene Rowland, Drawing 14 Fees Eamed 13 Salaries and Wages Expense * Utilities Expense 1) Advertising Expense Repairs Expense Miscellaneous Expense 195,370.00 42,375.00 22,800.00 17,250.00 607500 750.000.00 750.000,00 Prepaid Insurance so HT 110 711 pouse break A 4 5 & 6 7 8 + 9 R R T Y U JL G| H|| K | F Instructions Chart of Accounts Journal Adjusted Trial Balance Instructions 750.000.00 750.000.00 20 Totals The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, 56,000 b. Supplies on hand at August 31, 5480 $, c. Depreciation of building for the year, $7.500. d. Depreciation of equipment for the year, 54,150 e. Rent uneared at August 31, $1,550. t. Accrued salaries and wages at August 31, 53,200 9. Fees earned but unbilled on August 31, $11.330 1 Pep Murance RI SUS C/ F Flo F break pv Sy A 3 * 5 7 8 9 E R T Y U P 2 | F G H J K / LOOK Instructions c. Depreciation of building for the year, $7,500. d. Depreciation of equipment for the year, S4,150. e. Rent uneared at August 31, $1,550 1. Accrued salaries and wages at August 31, $3.200. 9. Fees earned but unbilled on August 31, $11,330 Required: 1. Joumalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue Insurance Expense; Depreciation Expense-Building: Depreciation Expense-Equipment and Supplies Expense, Refer to the Chart of Accounts for exact wording of account titles 2. Determine the balances of the accounts affected by the aqusting entries, and prepare an adjusted fra balance Prepard Insurance 9/13 ASUS E3 F10 pit pouse break A 96 5 VO 7 8 9 ol R IL Y U F G H J K gageNOW2 Online teachi X > Cengage Learning + Lake Assignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator -&inprogress=false eBook Calculator Adjusting entries and adjusted trial balances Instruction Chart of Accounts Journal Adjusted Trial Balance Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2016, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted triad balance: Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2016 ACCOUNT TITLE DET ORENT 750000 Accounts Receivable 38.400.00 720000 pande 7:58 PM 9/13/20 SUS De 112 pouse A & 7 8 9 - JR EIGIH T T Y U X + CengageNOW2 Online teachix Cengage Learning Im/takeAssignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator-&inprogress=false eBook Calculator Adjusting entries and adjusted trial balances Instruction Chart of Accounts Journal Adjusted Trial Balance D Instructions ACCOUNT TITLE Cash 7,500.00 1 Accounts Receivable 38,400.00 7.200.00 # Prepaid Insurance Supplies 1.980.00 112,500.00 150.250,00 87.550.00 Accumulated Depreciation Building Equipment unted Depreciation Equipment 135,300.00 97 950.00 11 Prepare O ASUS D/ FO K 11 pne 5 % & 5 6 7 8 9 R T Y U P. F eBook Calculator Adjusting entries and adjusted trial balances Instructions Chart of Accounts Journal Adjusted Trial Balance . Instructions 10 Accounts Payable 12,150.00 6,750.00 221,000.00 15,000.00 524,500.00 11 Uneamed Rent 12 Marlene Rowland, Capital 15 Marlene Rowland, Drawing 14 Fees Eamed 13 Salaries and Wages Expense * Utilities Expense 1) Advertising Expense Repairs Expense Miscellaneous Expense 195,370.00 42,375.00 22,800.00 17,250.00 607500 750.000.00 750.000,00 Prepaid Insurance so HT 110 711 pouse break A 4 5 & 6 7 8 + 9 R R T Y U JL G| H|| K | F Instructions Chart of Accounts Journal Adjusted Trial Balance Instructions 750.000.00 750.000.00 20 Totals The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at August 31, 56,000 b. Supplies on hand at August 31, 5480 $, c. Depreciation of building for the year, $7.500. d. Depreciation of equipment for the year, 54,150 e. Rent uneared at August 31, $1,550. t. Accrued salaries and wages at August 31, 53,200 9. Fees earned but unbilled on August 31, $11.330 1 Pep Murance RI SUS C/ F Flo F break pv Sy A 3 * 5 7 8 9 E R T Y U P 2 | F G H J K / LOOK Instructions c. Depreciation of building for the year, $7,500. d. Depreciation of equipment for the year, S4,150. e. Rent uneared at August 31, $1,550 1. Accrued salaries and wages at August 31, $3.200. 9. Fees earned but unbilled on August 31, $11,330 Required: 1. Joumalize the adjusting entries using the following additional accounts: Salaries and Wages Payable, Rent Revenue Insurance Expense; Depreciation Expense-Building: Depreciation Expense-Equipment and Supplies Expense, Refer to the Chart of Accounts for exact wording of account titles 2. Determine the balances of the accounts affected by the aqusting entries, and prepare an adjusted fra balance Prepard Insurance 9/13 ASUS E3 F10 pit pouse break A 96 5 VO 7 8 9 ol R IL Y U F G H J K