Merry Maids
	Unadjusted Trial Balance
	December 31, 2014
Cash	$700
Office Supplies	3,000
Prepaid Insurance	800
Equipment	29,000
Accumulated Depreciation		$7,000
Accounts Payable		2,800
Salaries Payable
Unearned Revenue		500
Molly, Capital		7,200
Molly, Withdrawals	3,000
Service Revenue		25,000
Salaries Expense	6,000
Supplies Expense
Depreciation Expense
Insurance Expense
	$42,500	$42,500
Provide Adjusting Journal Entries for the following situations
1. Used office supplies of $1,800
2. Used prepaid insurance of $620
3. Depreciated equipment, $460
4. Salaries due to employees, not yet paid, $310
5. Part of the unearned revenue was earned
in December, $360.
6. One customer's December payment for January's
services was credited to Service Revenue, $500