I tried sending this earlier~hopefully it works this time. I have attached the appendix that I am supposed to fill out. Thank you for your help. I have been pressed for time this week. Tony Masasi started his own consulting firm, Masasi Company, Inc., on June 1, 2008. The trial balance at June 30 is shown on page 129. Prepare adjusting entries, post to ledger accounts, and prepare adjusted trial balance. (SO 5, 6, 7) www. wi ley.com/college/weygan dt MASASI COMPANY, INC. Trial Balance June 30, 2008 Account Number Debit Credit 101 Cash $ 7,150 112 Accounts Receivable 6,000 126 Supplies 2,000 130 Prepaid Insurance 3,000 157 Office Equipment 15,000 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 4,000 311 Common Stock 21,750 400 Service Revenue 7,900 726 Salaries Expense 4,000 729 Rent Expense 1,000 $38,150 $38,150 In addition to those accounts listed on the trial balance, the chart of accounts for Masasi Company, Inc. also contains the following accounts and account numbers:No. 158 Accumulated Depreciation? Office Equipment, No. 212 Salaries Payable,No. 244 Utilities Payable,No. 631 Supplies Expense, No. 711 Depreciation Expense,No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. Supplies on hand at June 30 are $600. 2. A utility bill for $150 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. $2,500 of unearned service revenue has been earned at the end of the month. 5. Salaries of $2,000 are accrued at June 30. 6. The office equipment has a 5-year life with no salvage value. It is being depreciated at $250 per month for 60 months. 7. Invoices representing $1,000 of services performed during the month have not been recorded as of June 30. Instructions (a) Prepare the adjusting entries for the month of June. Use J3 as the page number for your journal. (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column. (c) Prepare an adjusted trial balance at June 30, 2008.

Axia College Material Appendix D Adjusting Entries, Posting, and Preparing an Adjusted Trial Balance Adjusting Entries Use this General Journal to record adjusting entries on June 30, 2008 for Masasi Company, Inc. The first few lines are completed for you. GENERAL JOURNAL DATE ACCOUNT TITLE AND EXPLANATION June 30 Supplies Expense Supplies ($2000 - $6000) 30 Utilites Expense Utilites Payable 30 Insurance Expense Prepaid Insurance 30 Unearned Service Revenue Service Revenue 30 Salaries Expense Salaries Payable 30 Depreciation Expense Accumulated Depreciation - Office Equipment 30 Accounts Receivable Service Revenue J3 REF. DEBIT CREDIT 631 1,400 126 1,400 732 4,350 201 4,350 722 2,750 130 2,750 209 2,000 400 2,000 726 2,000 212 2,000 711 14,750 158 14,750 112 7,000 400 7,000 a) Adjust Entries Axia College Material Appendix D Adjusting Entries, Posting, and Preparing an Adjusted Trial Balance Posting Entries Use this General Ledger to post adjusting entries to all 18 ledger accounts for Masasi Company, Inc. The first two accounts are completed for you. Make sure you: a) Fill in the correct information, including account titles and numbers for the remaining accounts; and b) Place a check mark in the reference column, when applicable. You can copy the check mark in the Cash account and paste it when you want to use it. GENERAL LEDGER Account: Cash DATE EXPLANATION 30-Jun-2008 Balance REF. DEBIT No. 101 CREDIT BALANCE 7,150 Account: Accounts Receivable DATE EXPLANATION 30-Jun-2008 Balance 30-Jun-2008 Adjusting REF. J3 DEBIT Account: Supplies DATE EXPLANATION 30-Jun-08 Balance REF. DEBIT No. 126 CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE Account: DATE EXPLANATION REF. DEBIT No. CREDIT BALANCE No. 112 CREDIT BALANCE 6,000 1,000 7,000 b) Post to Ledger Accounts Axia College Material Appendix D Adjusting Entries, Posting, and Preparing an Adjusted Trial Balance Prepare Adjusted Trial Balance Use this Trial Balance template to prepare an adjusted trial balance for Masasi Company, Inc. at June 30, 2008. You can place summation formulas at the end of the Debit and Credit columns to compute debit and credit totals. Otherwise, you can compute totals using a calculator, then enter totals directly. MASASI COMPANY, INC. Adjusted Trial Balance 30-Jun-08 ACCOUNTS DEBIT CREDIT Totals c) Prepare Adjusted Trial Bal