l am clarifying this question again. ZDK enterprise trial balance has amounts cash 3200 accounts receivable 6630 prepaid insurance 6420 supplies 5420 land 50000 building 90000 accumulated depreciation building 11000 equipment 27000 accumulated depreciation equipment 4500 accounts payable 6400 unearned revenue 1950 mortgage payable 102000 ca

capital 66000 drawings 101100 service revenue 235550 salaries expense 115200 utilities expense 12000 interest expense 5610 - the total of assets and liabilities are $422400

the adjusting entries should be prepared in a worksheet

#1 service revenue earned but not recorded was $1550

#2 the 12 month insurance policy was purchased

#3 a physical count of supplies show $580 on hand

#4 the building has an estimated useful life of 45 years. the equipment has an estimated useful life of 15 years

#5 sales of $1520 are accrued

#6 the mortgage payable has 6% interest rate

# 7 $850 unearned revenue has been earned

#8 $4500 mortgage payable is to be paid.