Instructions: Start each T Account with the beginning balance provided then record all General journal Entries into T Accounts and transfer tocal account balance t All Cells that are highlighted in Yellow contain a formula and are the corred side of the T account (left Debis, right Credit balance) Next, prepare Adjusting journal Entries and record those into the T Accounts BETWEEN THEYELLOW AND PINK BOXES. SO yellow balance = before adjusting e Lastly, in Part 2, transfer the total account balances to the Trial Balance after adjustments (yellow box balances to the UNADJUSTED trial balance columns, pink bo Be sure to enter the dates in the field to the left of the amounts for each general journal and adjusting jourral entry! \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ Cash } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Notes Receivable } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Supplies } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Before Adj \\ 12/31/2021 & & & \\ \hline & & \\ \hline After Adj. \\ 12/31/2021 & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ Inventory } \\ \hline & & & \\ \hline & & \\ \hline BeforeAdj12/31/2021 & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & \\ \hline & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & Prepaid Insurance \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{} & \multicolumn{3}{c|}{ Prepaid Rent } \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Equipment } \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline & & \\ \hline & & \\ \hline & 12/31 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline & & & \\ \hline & & & \\ \hline Before Adj & & 12/31 & \\ \hline & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Unearned Service Revenue } \\ \hline & & & \\ \hline & & & \\ \hline Before Adj & & 12/31 & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|c|c|} \hline \multicolumn{2}{|c|}{ Common Stock } \\ \hline & 12/31 & \\ \hline & & \\ \hline & & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Common Stock } \\ \hline & & & \\ \hline Before Adj & & 12/31 & \\ \hline & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \cline { 2 - 4 } & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{} & \multicolumn{3}{c|}{ Service Revenue } \\ \hline & & 12/31 & \\ \hline Before Adj & & & \\ \hline & & & \\ \hline After Adj. \\ 12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Sales Revenue } \\ \hline & & \\ \hline & 12/31 & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Before Adj 12/31/2021 \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multirow{3}{*}{} & \multicolumn{4}{|c|}{ Interest Revenue } \\ \hline Before Adj & & & \\ \hline & & 12/31 & \\ \hline & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|c|c|c|} \hline \multicolumn{2}{|c|}{ Cost of Goods Sold } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|c|l|l|} \hline \multicolumn{2}{|c|}{ Depreciation Expense } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Supplies Expense } \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Supplies Expense } \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Salaries and Wages Expense } \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 Instructions: Start each T Account with the beginning balance provided then record all General journal Entries into T Accounts and transfer tocal account balance t All Cells that are highlighted in Yellow contain a formula and are the corred side of the T account (left Debis, right Credit balance) Next, prepare Adjusting journal Entries and record those into the T Accounts BETWEEN THEYELLOW AND PINK BOXES. SO yellow balance = before adjusting e Lastly, in Part 2, transfer the total account balances to the Trial Balance after adjustments (yellow box balances to the UNADJUSTED trial balance columns, pink bo Be sure to enter the dates in the field to the left of the amounts for each general journal and adjusting jourral entry! \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ Cash } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Notes Receivable } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Supplies } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Before Adj \\ 12/31/2021 & & & \\ \hline & & \\ \hline After Adj. \\ 12/31/2021 & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ Inventory } \\ \hline & & & \\ \hline & & \\ \hline BeforeAdj12/31/2021 & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & \\ \hline & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & Prepaid Insurance \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{} & \multicolumn{3}{c|}{ Prepaid Rent } \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Equipment } \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline & & \\ \hline & & \\ \hline & 12/31 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline & & & \\ \hline & & & \\ \hline Before Adj & & 12/31 & \\ \hline & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Unearned Service Revenue } \\ \hline & & & \\ \hline & & & \\ \hline Before Adj & & 12/31 & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|c|c|} \hline \multicolumn{2}{|c|}{ Common Stock } \\ \hline & 12/31 & \\ \hline & & \\ \hline & & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Common Stock } \\ \hline & & & \\ \hline Before Adj & & 12/31 & \\ \hline & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \cline { 2 - 4 } & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{} & \multicolumn{3}{c|}{ Service Revenue } \\ \hline & & 12/31 & \\ \hline Before Adj & & & \\ \hline & & & \\ \hline After Adj. \\ 12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Sales Revenue } \\ \hline & & \\ \hline & 12/31 & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Before Adj 12/31/2021 \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & \\ \hline AfterAdj.12/31/2021 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multirow{3}{*}{} & \multicolumn{4}{|c|}{ Interest Revenue } \\ \hline Before Adj & & & \\ \hline & & 12/31 & \\ \hline & & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|c|c|c|} \hline \multicolumn{2}{|c|}{ Cost of Goods Sold } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} After Adj. 12/31/2021 \begin{tabular}{|c|l|l|} \hline \multicolumn{2}{|c|}{ Depreciation Expense } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Supplies Expense } \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ Supplies Expense } \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Salaries and Wages Expense } \\ \hline & & & \\ \hline & & & \\ \hline BeforeAdj12/31/2021 & & & \\ \hline & & & \\ \hline AfterAdj.12/31/2021 & & & \\ \hline \end{tabular} After Adj. 12/31/2021