List of accounts Rep - Debit Accounts payable Credit $ 38,000 Accumulated amortization-building 48,000 Accumulated amortization-furniture 1,600 Advertising expense 2,200 eet. I Amortization expense-building 0 Amortization expense-furniture 0 Building 55,000 Cash 34,000 Design services revenue 36,000 Furniture 33,000 ar 0 Insurance expense 20 Interest expense Interest payable Interest receivable Interest revenue L. Callum, capital L. Callum, withdrawals Land 0 O O 60,900 5,000 61,000 Print Done dditional data at December 31, 202 as Additional data a. Amortization for the period, which needs to be recorded: furniture, $520; building, $680. b. Accrued salaries, $1,800. c. A count of supplies showed that unused supplies amounted to $280. d. During December, $2,700 of prepaid insurance coverage was used. e. Loan interest expense of $240 was incurred but is not yet paid. f. Of the $9,400 balance of Unearned Design Service Revenue, $5,600 was earned during December. g. Advertising expense of $3,000 incurred but not yet recorded (credit. Accounts Payable). h. Earned interest revenue in the amount of $230, which had not yet been received. Print Done - X al bala ork: Assignment 2 (7.5%) Question 13, Problem 4-1B (similar to) Part 2 of 6 HW Score: 79.41%, 11.91 of 15 points Points: 0.02 of 1 Save list 6 7 8 6 n 10 The new office assistant thought he would be helpful and create an alphabetical list of accounts for Marcus Design at December 31, 2020. (Click the icon to view list of accounts.) The following additional data at December 31, 2020, was identified and needs to be updated into the accounting records: (Click the icon to view the additional data.) Required Complete Marcus Design's worksheet for December 2020. The unadjusted balances have been entered for you in the trial balance columns of a worksheet. Identify each adjusting entry by its letter. nation, tame nurt at me and and the internet me day set me aatments attitheat, are a specific order to a trial balance. (If a box is not used in the unadjusted trial balance, leave the box empty; do not select a label or enter a zero.) Marcus Design Unadjusted Trial Balance December 31, 2020 on 11 on 12 on 13 Account Debit Credit List of accounts I a e ach ette Accounts payable Accumulated amortization-building Accumulated amortization-furniture Debit Credit $ 50,000 38,000 1,600 Advertising expense 1,060 Amortization expense-building Amortization expense-furniture 0 0 Building 59,000 Cash 26,000 Design services revenue 36,000 Furniture 35,000 Insurance expense Interest expense 0 0 O Interest revenue 0 L. Campbell, capital 43,050 L. Campbell, withdrawals 5,400 Land 61,000 Interest payable Interest receivable Print Done List of accounts Furniture Insurance expense Interest expense Interest payable Interest receivable 35,000 0 0 O - Interest revenue 0 L. Campbell, capital 43,050 L. Campbell, withdrawals 5,400 Land 61,000 Note payable, long-term 34,000 Note receivable 12,000 Prepaid insurance 7,500 Salaries expense 3,170 Salaries payable Supplies Supplies expense 620 0 9,800 Unearned design services revenue Utilities expense 1,700 $ 212,450 $212,450 Total Print Done day! Question 13 Problem 4-18 (similar to) Part 2 of 6 HW Score: Points: 1 stant thought he would be helpful and create an alphabetical list of accounts for Machu Design at Dec to view list of accounts.) onal data at December 31, 2020, was identified and needs to be updated into the accounting records: Additional data - X a. Amortization for the period, which needs to be recorded: furniture, $640 building, $840. b. Accrued salaries, $2,400. c. A count of supplies showed that unused supplies amounted to $360, d. During December, $1,700 of prepaid insurance coverage was used. e. Loan interest expense of $300 was incurred but is not yet paid. Of the $9,800 balance of Uneamed Design Service Revenue, $4,000 was earned during December. g. Advertising expense of $2,400 incurred but not yet recorded (credit Accounts Payable). h. Earned interest revenue in the amount of $330, which had not yet been received. nstructor i Print 5 T Done 6 PrtScn 37 Home 16 End 7 87 8 6 The new office assistant thought he would be helpful and create an alphabetical list of accounts for Machu Design at December 31, 2020. (Click the icon to view list of accounts.) The following additional data at December 31, 2020, was identified and needs to be updated into the accounting records: (Click the icon to view the additional data.) Required Complete Machu Design's worksheet for December 2020. The unadjusted balances have been entered for you in the trial balance columns of a worksheet. Identify each adjusting entry by its letter. Before completing the worksheet for Machu Design's worksheet at December 2020, we must first construct the unadjusted trial balance from the information provided. Begin with the heading, and then select the labels and the amounts in the body of the statement. Remember, there is a specific order to a trial balance. (If a box is not used in the unadjusted trial balance, leave the box empty; do not select a label or enter a zero.) Machu Design Unadjusted Trial Balance December 31, 2020 Account Debit Credit