(i need it typed )

ransaction Entries, Posting, Trial Balance, and Adjusting Entries Market-Probe, a market research firm had the following transactions in June, its first month of operations:

1	J. Witson invested personal funds in exchange for common stock	$40,000
2	Purchased the following
	Office Equipment	15,360
	Office Supplies	6,840
	paid cash of $8,000, with the balance due in 60 days.
3	Paid June rent.	1,275
4	Contracted for 3 months of advertising, paying	710
	per month. Paid for the advertising in advance.
5	Signed a 6-month contract with electronics firm to provide
	research consulting at a rate of	7,200
	per month. Received 2 months fees in advance of	14,400
6	Billed various customers for services rendered.	9,800
7	Paid employees two weeks' salaries (five-day week).	7,600
8	Paid J. Winston's travel expenses to a business conference.	5,240
9	Paid cash for postage to mail questionnaire.	560
10	Paid employees two weeks' salaries.	7,600
11	Billed various customers for services rendered.	9,200
12	Collected on account from customers.	11,800
13	J. Winston received a cash dividend.	5,500

Required

Using the following accounts: Cash; Accounts Receivable; Office Supplies; Prepaid Advertising; Office Equipment; Accumulated Depreciation-Office Equipment; Accounts Payable; Salaries Payable; Unearned Service Fees; Common Stock; Dividends; Retained Earnings; Service Fees Earned; Salaries Expense; Advertising Expense; Supplies Expense; Rent Expense; Travel Expense; Depreciation Expense-Office Equipment; and Postage Expense

a. Record June transactions in the general journal

b. Post transactions to the ledger accounts

c. Prepare an unadjusted trial balance as of June 30.

d. Record adjusting journal entries in the general journal and post to the ledger accounts in part b.

The following information is available on June 30:

Office Supplies on hand	$1,930
Accrued salaries	$1,125
Estimated life of office equipment	8	years

Also, make any necessary adjusting entries for advertising and for service fees indicated by the June transactions.

a.

Description	Debit	Credit
To record issuance of common stock.
Office Supplies
cash
To record purchase of office equipment and supplies.
To record rent payment for June.
Paid 3 months' advertising in advance.
Received 2 months' fees in advance on a 6 month contract.
Billed customers for service.
Paid 2 weeks' salaries to employees.
Paid business travel expenses of J. Witson.
To record postage paid for questionaire mailing.
Paid 2 weeks' salaries to employees.
Billed customers for service.
Collection on account from customers.

To record cash dividend paid.

b. General Ledger

Cash
(1)	Answer	Answer
(2)	Answer	Answer
(3)	Answer	Answer
(4)	Answer	Answer
(5)	Answer	Answer
(7)	Answer	Answer
(8)	Answer	Answer
(9)	Answer	Answer
(10)	Answer	Answer
(12)	Answer	Answer
(13)	Answer	Answer
Bal	Answer	Answer

Accounts Receivable
(6)	Answer	Answer
(11)	Answer	Answer
(12)	Answer	Answer
Bal	Answer	Answer

Office Supplies
(2)	Answer	Answer
unadj.Bal	Answer	Answer
(14)	Answer	Answer
Bal	Answer	Answer

Unearned Service Fees
(5)	Answer	Answer
unadj.Bal	Answer	Answer
(18)	Answer	Answer
Bal	Answer	Answer

Accounts Payable
(2)	Answer	Answer
Bal	Answer	Answer

Common Stock
(1)	Answer	Answer
Bal	Answer	Answer

Service Fees Earned
(6)	Answer	Answer
(11)	Answer	Answer
unadj.Bal	Answer	Answer
(18)	Answer	Answer
Bal	Answer	Answer

Salaries Expense
(7)	Answer	Answer
(10)	Answer	Answer
unadj.Bal	Answer	Answer
(15)	Answer	Answer
Bal	Answer	Answer

Travel Expense
(8)	Answer	Answer
Bal	Answer	Answer

Accum Depr.-Office Equipment
(16)	Answer	Answer
Bal	Answer	Answer

Depr. Exp.-Office Equipment
(16)	Answer	Answer
Bal	Answer	Answer

Advertising Expense
(17)	Answer	Answer
Bal	Answer	Answer

Postage Expense
(9)	Answer	Answer
Bal	Answer	Answer

Office Equipment
(2)	Answer	Answer
Bal	Answer	Answer

Prepaid Advertising
(4)	Answer	Answer
unadj.Bal	Answer	Answer
(17)	Answer	Answer
Bal	Answer	Answer

Dividends
(13)	Answer	Answer
Bal	Answer	Answer

Supplies Expense
(14)	Answer	Answer
Bal	Answer	Answer

Rent Expense
(3)	Answer	Answer
Bal	Answer	Answer

Salaries Payable
(15)	Answer	Answer
Bal	Answer	Answer

c.

	MARKET - PROBE Unadjusted Trial Balance June 30
			Debit		Credit
	Cash		$Answer		$Answer
	Accounts Receivable		Answer		Answer
	Office Supplies		Answer		Answer
	Prepaid Advertising		Answer		Answer
	Office Equipment		Answer		Answer
	Accounts Payable		Answer		Answer
	Unearned Service Fees		Answer		Answer
	Common Stock		Answer		Answer
	Dividends		Answer		Answer
	Service Fees Earned		Answer		Answer
	Salaries Expense		Answer		Answer
	Rent Expense		Answer		Answer
	Travel Expense		Answer		Answer
	Postage Expense		Answer		Answer
	Totals		$Answer		$Answer

d.

Description	Debit	Credit
To record June supplies expense.
To record unpaid salaries at June 30.
To record June depreciation on office equipment.
To record June advertising expense.

To record one month fees earned, recieved in advance.