Newkirk Company

Work Sheet

For Month Ended September $30,20--$

$\backslash$table$[[$ACCOUNT NAME,TRIAL BALANCE,ADJUSTMENTS$],[$DEBIT$,$CREDIT,DEBIT,CREDIT$],[$Cash$,3,526\mathrm{.}00||,,,],[$Supplies$,345\mathrm{.}00||,,,($d$)95\mathrm{.}00],[$Prepaid Insurance,$3,973\mathrm{.}00,,,($a$)350\mathrm{.}00],[$Equipment$,3,678\mathrm{.}00||,,,],[$Accumulated Depreciation, Equipment,,$645\mathrm{.}00,,($b$)260\mathrm{.}00],[$Accounts Payable,,$1,843\mathrm{.}00,,],[$J$.$ Newkirk, Capital,,$10,752\mathrm{.}00,,],[$J$.$ Newkirk, Drawing,$3,000\mathrm{.}00,,,],[$Service Fees,,$5,683\mathrm{.}00,,],[$Rent Expense,$2,458\mathrm{.}00,,,],[$Wages Expense,$1,865\mathrm{.}00,,($c$)286\mathrm{.}00,],[$Miscellaneous Expense,$78\mathrm{.}00||,,,],[18,923\mathrm{.}00,18,923\mathrm{.}00,,],[$Insurance Expense,,,$($a$)350\mathrm{.}00||,],[$Depreciation Expense, Equipment,,,$($b$)260\mathrm{.}00,],[$Wages Payable,,,,$($c$)286\mathrm{.}00],[$Supplies Expense,,,$($d$)95\mathrm{.}00||,],[,,991\mathrm{.}00,991\mathrm{.}00]]$

Journalize the adjustments for Newkirk Company as of September $30.$ Journalize the adjustments in the order given in the question.

$\backslash$table$[[$GENERAL JOURNAL$],[$DATE$,$DESCRIPTION,DOC. NO$.,$POST. REF.,DEBIT,CREDIT$],[20--,$Adjusting Entries,,,,$],[$Sept$.30],[$