Journalize the entries in the order presented on the worksheet. Use the letters a-j in the date column. Complete the remaining tabs based on results from worksheet.

Although entries have been recorded all year, adjusting entries have not been recorded since December 31,2021 when the financial statements were hast prepared. Refer to the Worksheet (5) tab for unadjusted account balance information as of December 31,2022 . Use the following information to prepare the adjusting entries for Rochester Enterprise on the tab Adjusting Journal Entries (3). Joumalize your entries in the order presented on this worksheet. Use the letters a - j in the date column. You will also complete the remaining tabs (4)-(9) in the workbook 2. On Aupuat 1, 2022, Rochenter Enterprise had signed and recorded a 3.9% bank loan (refer to the tab Woricheet (5) for the amount) due in 3 years. Thin is the only oatstanding note payable. b. Prepaid insarance (see the Workabeet) represents a 6-month innurance policy parchased on December 1,2022 c. On November 1, 2022, Rochester Enterprise had paid and recorded $30,000 for a 6 -month lease for office opace. d Uneamed revenve (see the Workaheet) represents a 12 -month contract for conpiting services that will be performed monthly. The payment from the cuatomer was received and recorded on November 1,2022 . e. A phyical count revealed that rupplies on hand at the end of the month total 52,500 f. Equipment is depreciated on a straight-line basis, renidasl valae is eatimated to be $20,000with an ertimated vervice life of 4 years. The asseta were held the entire year. 1. On September 1, Rocherter Enterprise accepted from Greene Soppliei a 6 -month note receivable at a 3.0% annual interest rate. h. The company uses the percentage-of-receivable banis for estimating uncollectible accounte. The aking achedole of accounta receivable muat be completed to determine management' deired balance for 2022. See tab A ping Analyis (4) i. Acerned wager totaling 550,000 were unpad and unrecorded at December 31, 2022. Utility conts incurred bot unrecorded for the month of Decenber were entimated to be $13,000 Fed aconoind Whitxhent Prepare a multi-step income statement in proper form. Prepare the Statement of Retained Earnings in proper form. Prepare a Classified Balance Sheet in proper form. Use the following information to prepare the adjusting entries for Rochester Enterprise on the tab Adjusting Jourmal Entries (3). Journalize your entries in the order presented on this worksheet. Use the letters a - j in the date column. You will also complete the remaining tabs (4) (9) in the workbook. a. On August 1, 2022, Rochester Enterprise had signed and recorded a 39% bank loan (refer to the tab Worksheet ( 5 ) for the aniouat) due in 3 years. This is the only outsanding note payable. b. Prepuid insurnce (see the Worksheet) represents a 6-month insurance policy purchased on December 1, 2022 . c. On November 1,2022, Rochester Enterprise had paid and recorded 530,000 for a 6-month lease for office space. d. Usearned revenue (see the Worksheet) representr a 12-nonth contract for consulting services that will be performed monthly. The payment from the customer was recelved and recorded on Novenber 1,2022 C. A plysical count reveiled that sopples on hand at the ead of the month total 52,500 f. Equipment is depteciated on a atratht-line bass, tesidual value is eatinated to be 520,000 with an eatimated service life of 4 years. The assets were beld the entire year E. On September 1, Rochester Eoterprise accepled from Gretee Supplies a 6-month nole receivable at a 3.0% aninal interest rate h. The company uses the pecentage- of receivables basis for estimating ansollectiblo accounts. The aging schedule of accounts receivable must be completed io determine manarements desited balance for 2022 . See tab Anint Analysis (4). i. Accrued wages totaling 550,000 were lanpaid and unrecorded at December 31,2022 . 1. Utility costs incurred bot unecorded for the month of December wert etimated to be 313,000 Fnd nf Paxind Moub -k an. Prepare the Aging Schedule to determine the adjustment required for the allowance method for bad debt: Prepare a multi-step income statement in proper form. Prepare a Classified Balance Sheet in proper form. Prepare the Statement of Retained Earnings in proper form