Good Note Company specializes in the repair of music equipment and is owned and operated by Robin Stahl. On November 30, 20Y5, the end of the current year, the accountant for Good Note prepared the following trial balances:

Good Note Company

Trial Balances

November 30, 20Y5

1		Unadjusted Debit Balances	Unadjusted Credit Balances	Adjusted Debit Balances	Adjusted Credit Balances
2	Cash	39,190.00		39,190.00
3	Accounts Receivable	89,215.00		89,215.00
4	Supplies	11,430.00		2,275.00
5	Prepaid Insurance	13,290.00		3,495.00
6	Equipment	289,750.00		289,750.00
7	Accumulated DepreciationEquipment		93,805.00		104,980.00
8	Automobiles	129,660.00		129,660.00
9	Accumulated DepreciationAutomobiles		54,915.00		62,645.00
10	Accounts Payable		24,720.00		25,860.00
11	Salaries Payable				8,355.00
12	Unearned Service Fees		18,345.00		9,760.00
13	Robin Stahl, Capital		329,790.00		329,790.00
14	Robin Stahl, Drawing	74,400.00		74,400.00
15	Service Fees Earned		726,500.00		735,085.00
16	Salary Expense	515,100.00		523,455.00
17	Rent Expense	54,095.00		54,095.00
18	Supplies Expense			9,155.00
19	Depreciation ExpenseEquipment			11,175.00
20	Depreciation ExpenseAutomobiles			7,730.00
21	Utilities Expense	13,855.00		14,995.00
22	Taxes Expense	8,370.00		8,370.00
23	Insurance Expense			9,795.00
24	Miscellaneous Expense	9,720.00		9,720.00
25		$1,248,075.00	$1,248,075.00	$1,276,475.00	$1,276,475.00

Required:

Compare the unadjusted trial balance to the adjusted trial balance. Journalize the seven entries that adjusted the accounts at November 30. None of the accounts were affected by more than one adjusting entry. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.