Galloway Company is a small editorial services company owned and operated by Fran Briggs. On July 31, 2012, the end of the current year, Galloway Company?s accounting clerk prepared the unadjusted trial balance shown on the next page. The data needed to determine year-end adjustments are as follows: a. Unexpired insurance at July 31, $4,800. b. Supplies on hand at July 31, $600. c. Depreciation of building for the year, $3,100. d. Depreciation of equipment for the year, $2,700. e. Rent unearned at July 31, $1,750. f. Accrued salaries and wages at July 31, $3,000. g. Fees earned but unbilled on July 31, $10,750.

Problem 3-5A Name: Section: Score: 0% Key Code: [Key code here] Instructions Answers are entered in the cells with gray backgrounds. Cells with non-gray backgrounds are protected and cannot be edited. An asterisk (*) will appear to the right of an incorrect entry. In the trial balance, enter a zero in cells you would otherwise leave blank. 1. Account Debit Credit Debit Credit a. b. c. d. e. f. g. 2. GALLOWAY COMPANY Adjusted Trial Balance July 31, 2012 Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation - Building Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Rent Salaries and Wages Payable Capital Stock Retained Earnings Dividends Fees Earned Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Depreciation Expense - Building Depreciation Expense - Equipment Insurance Expense Supplies Expense Miscellaneous Expense