INSTRUCTIONS: Indicate the accounts to be debited and credited in recording the selected transactions described below by inserting the letter designations in the appropriate columns.

ACCOUNTS

A. Accounts Receivable F. Fees Earned K. Rent Revenue O. Supplies Expense

B. Accumulated Depreciation G. Land L. Salaries Expense P. Taxes Expense

C. Advertising Expense H. Prepaid Advertising M. Salaries Payable Q. Taxes Payable

D. Depreciation Expense I. Prepaid Rent N. Supplies R. Unearned Fees

E. Equipment J. Rent Expense

DESCRIPTIONS	Debit		Credit
0. Adjust for rent accrued at the end of the period on property rented to others ...................................................................................................................	A		K
12. Adjust for the cost of supplies used during the period .................................
34. Adjust for depreciation of equipment for the period ......................................
56. Adjust for salaries accrued at the end of the period .....................................
78. Adjust for prepaid advertising expired during the period .............................
910. Adjust for the rent expired for the period ....................................................
1314.. Adjust for fees collected in advance and now earned .................................
1112.. Adjust for taxes accrued at the end of the period .........................................