John is a fishing guide offering services to a variety of clients. The following information is needed to record end-of-year adjusting entries. The company only records adjustments at year end.

Prepare adjusting entries for each of the following transactions. Account titles and amounts are to be selected from the choices found in the drop down pick lists associated with each entry. A check mark will appear beside a correct entry.

(c)	John Company advertises in a local newspaper. On December 1, the company prepaid $225 for a three-month advertising campaign that began immediately. The prepayment was initially recorded as prepaid advertising.
GENERAL JOURNAL
Date	Accounts		Debit		Credit
Dec. 31			-
					-
	To record consumption of advertising services to date
(d)	Services provided to clients, which have not yet been billed, amount to $67.
GENERAL JOURNAL
Date	Accounts		Debit		Credit
Dec. 31			-
					-
	To record earned, but unbilled services provided to customer.