Grading Criteria: W$5-$ Adjusting & Trial Balance Assignment General Ledger General Ledger General Ledger

$1.3$ Adjusting Journal Entries $515$ ASSETS LIABILITIES REVENUES & EXPENSES

$3$ Calculations for Adjustments $515$ Cash Act. # $101\mathrm{.}00$ Accounts Payable Act. # $210\mathrm{.}00$ Service Revenue Act. # $410\mathrm{.}00$

$2.6$ Postings to the General Ledger $530$ Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

$3.$ Adjusted Trial Balance $4030-$Apr Balance $79,592\mathrm{.}4130-$Apr Balance $8,425\mathrm{.}0030-$Apr Balance $14,045\mathrm{.}00$

$(1$ pt off per error on each statement$)$ TOTAL $100$

Adjusting Information:

Unearned Service Revenue Act. # $220\mathrm{.}00$ Salaries Expense Act. # $510\mathrm{.}00$

Accounts Receivable Act. # $105\mathrm{.}00$ Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Date Item PR Debit Credit Balance $30-$Apr Balance $3,570\mathrm{.}0030-$Apr Balance $3,940\mathrm{.}00$

$30-$Apr Balance $2,760\mathrm{.}00$

Federal Income Tax Payable Act. # $230\mathrm{.}00$ Electric Expense Act. # $520\mathrm{.}00$

Supplies Act. # $108\mathrm{.}00$ Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

General Journal Date Item PR Debit Credit Balance $30-$Apr Balance $386\mathrm{.}0030-$Apr Balance $430\mathrm{.}00$

Week $530-$Apr Balance $2,725\mathrm{.}00$

FICA Tax Payable Act. # $240\mathrm{.}00$ Supplies Expense Act. # $530\mathrm{.}00$

Prepaid Insurance Act. # $111\mathrm{.}00$ Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Date Item PR Debit Credit Balance $30-$Apr Balance $488\mathrm{.}56$

$30-$Apr Balance $4,500\mathrm{.}00$

Medicare Payable Act. # $250\mathrm{.}00$ Insurance Expense Act. # $540\mathrm{.}00$

Equipment Act. # $150\mathrm{.}00$ Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Date Item PR Debit Credit Balance $30-$Apr Balance $114\mathrm{.}26$

$30-$Apr Balance $5,700\mathrm{.}00$

Federal Unemployment Payable Act. # $260\mathrm{.}00$

Date Item PR Debit Credit Balance Depreciation Expense Act. # $550\mathrm{.}00$

Accumulated Depreciation$-$Equipment Act. # $150\mathrm{.}1030-$Apr Balance $33\mathrm{.}00$ Date Item PR Debit Credit Balance

Date Item PR Debit Credit Balance

State Unemployment Payable Act. # $270\mathrm{.}00$ Bank Fee Expense Act. # $560\mathrm{.}00$

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

$30-$Apr Balance $22\mathrm{.}5530-$Apr Balance $25\mathrm{.}00$

OWNER EQUITY Payroll Taxes Expense Act. # $570\mathrm{.}00$

Owner Capital Act. # $301\mathrm{.}00$ Date Item PR Debit Credit Balance

Date Item PR Debit Credit Balance $30-$Apr Balance $356\mathrm{.}96$

$30-$Apr Balance $75,000\mathrm{.}00$

Miscellaneous Expense Act. # $580\mathrm{.}00$

Date Item PR Debit Credit Balance

Owner Withdrawals Act. # $301\mathrm{.}1030-$Apr Balance $55\mathrm{.}00$

Date Item PR Debit Credit Balance

$30-$Apr Balance $2,000\mathrm{.}00$