Good Note Company specializes in the repair of music equipment and is owned and operated by Robin Stahl. On November 30, 2016, the end of the current year, the accountant for Good Note Company prepared an unadjusted trial balance and an adjusted trial balance.

Good Note Company UNADJUSTED TRIAL BALANCE November 30, 2016

1	Cash	38,250.00
2	Accounts Receivable	89,500.00
3	Supplies	11,250.00
4	Prepaid Insurance	14,250.00
5	Equipment	290,450.00
6	Accumulated Depreciation-Equipment		94,500.00
7	Automobiles	129,500.00
8	Accumulated Depreciation-Automobiles		54,750.00
9	Accounts Payable		24,930.00
10	Salaries Payable
11	Unearned Service Fees		18,000.00
12	Common Stock		100,000.00
13	Retained Earnings		224,020.00
14	Dividends	75,000.00
15	Service Fees Earned		733,800.00
16	Salaries Expense	516,900.00
17	Rent Expense	54,000.00
18	Supplies Expense
19	Depreciation Expense-Equipment
20	Depreciation Expense-Automobiles
21	Utilities Expense	12,900.00
22	Taxes Expense	8,175.00
23	Insurance Expense
24	Miscellaneous Expense	9,825.00
25	Totals	1,250,000.00	1,250,000.00

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 exact wording of account titles.

Good Note Company ADJUSTED TRIAL BALANCE November 30, 2016

1	Cash	38,250.00
2	Accounts Receivable	89,500.00
3	Supplies	2,400.00
4	Prepaid Insurance	3,850.00
5	Equipment	290,450.00
6	Accumulated Depreciation-Equipment		106,100.00
7	Automobiles	129,500.00
8	Accumulated Depreciation-Automobiles		62,050.00
9	Accounts Payable		26,130.00
10	Salaries Payable		8,100.00
11	Unearned Service Fees		9,000.00
12	Common Stock		100,000.00
13	Retained Earnings		224,020.00
14	Dividends	75,000.00
15	Service Fees Earned		742,800.00
16	Salaries Expense	525,000.00
17	Rent Expense	54,000.00
18	Supplies Expense	8,850.00
19	Depreciation Expense-Equipment	11,600.00
20	Depreciation Expense-Automobiles	7,300.00
21	Utilities Expense	14,100.00
22	Taxes Expense	8,175.00
23	Insurance Expense	10,400.00
24	Miscellaneous Expense	9,825.00
25	Totals	1,278,200.00	1,278,200.00