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 ACCOUNT TITLE DEBIT CREDIT 1 Cash 38,080.00 2 Accounts Receivable 90,280.00 3 Supplies 11,100.00 4 Prepaid Insurance 14,720.00 5 Equipment 290,735.00 6 Accumulated Depreciation-Equipment 94,385.00 7 Automobiles 128,730.00 8 Accumulated Depreciation-Automobiles 54,060.00 9 Accounts Payable 25,760.00 10 Salaries Payable 11 Unearned Service Fees 17,410.00 12 Robin Stahl, Capital 321,035.00 13 Robin Stahl, Drawing 74,980.00 14 Service Fees Earned 739,500.00 15 Salaries Expense 518,000.00 16 Rent Expense 54,365.00 17 Supplies Expense 18 Depreciation Expense-Equipment 19 Depreciation Expense-Automobiles 20 Utilities Expense 12,615.00 21 Taxes Expense 7,790.00 22 Insurance Expense 23 Miscellaneous Expense 10,755.00 24 Totals 1,252,150.00 1,252,150.00 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.

Adjusted Trial Balance Good Note Company ADJUSTED TRIAL BALANCE November 30, 2016 ACCOUNT TITLE DEBIT CREDIT 1 Cash 38,080.00 2 Accounts Receivable 90,280.00 3 Supplies 1,920.00 4 Prepaid Insurance 3,580.00 5 Equipment 290,735.00

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.