Name Work Sheet For Year Ended December 31, 2008 Uhadjusted trial Balance DETENCE Balance Sheet andre Statement of Statement Owner's Equity DO Crea DES ACCOUNT TITLE Adjustm DS CASH 000 Accents RECR VALY 5000 Supplies 1000 Furhiture 10,000 Ace De Furmtwell. 4000 Sopot Acevre tepr Buildina 30,000 AP 2,000 Unearned Service Reu 8.000 clay. 12,000 Sertrice Revenue bo poo Salary Exp Supplies Exp 16,000 Depreciation Exp - Furn Depor cia tiem Exp Bici TISCI Exp 3,000 Salary Payable total 16.000 m2 000 Data needed for the adjusting entries include: a. Supplies on hand at year-end, $200. b. Depreciation on furniture, $2,000. c. Depreciation on building, $1,000. d. Salaries owed but not yet paid, $500. e. Accrued service revenue, $1,300. f. $3,000 of the unearned service revenue was earned during 2009. Requirements Prepare the accounting work sheet of Clay Employment Services for the year ended The trial balance of Clay Employment Services at December 31, 2009, follows. CLAY EMPLOYMENT SERVICES Trial Balance December 31, 2009 Balance Debit Credit $ 6,000 5,000 1,000 10,000 $ 4,000 50,000 30,000 2,000 Account Title Cash Accounts receivable Supplies Furniture Accumulated depreciation--furniture Building Accumulated depreciation-building Accounts payable Salary payable Unearned service revenue Jay Clay, capital Jay Clay, withdrawals Service revenue Salary expense Supplies expense Depreciation expense-furniture Depreciation expense-building Miscellaneous expense Total 8,000 12,000 25,000 60,000 16,000 3,000 $116,000 $116,000 Data needed for the adjusting entries include: a. Supplies on hand at year-end, $200. b. Depreciation on furniture, $2.000, c. Depreciation on building, $1,000. d. Salaries owed but not yet paid, $500. e. Accrued service revenue, $1,300. f. $3,000 of the unearned service revenue was earned during 2009. Requirements Prepare the accounting work sheet of Clay Employment Services for the year ended December 31, 2009. Key each adjusting entry by the letter corresponding to the data given