On November 1, 2022, the account balances of Cullumber Equipment Repair were as follows. No. Debit No. Credit 101 Cash $ 2.450 154 Accumulated Depreciation-Equipment $ 1,920 112 Accounts Receivable 4.280 201 Accounts Payable 2,620 126 Supplies 1,800 209 1.200 153 Equipment 11,520 212 Uneared Service Revenue Salaries and Wages Payable Owner's Capital 734 301 13,576 $ 20,050 $ 20,050 During November, the following summary transactions were completed. Nov. 8 10 12 15 17 Paid $ 1,740 for salaries due employees, of which $ 734 is for October salaries Received $3,450 cash from customers on account. Received $ 3,050 cash for services performed in November Purchased equipment on account $ 2,020. Purchased supplies on account $ 660. Paid creditors on account $ 2,660. Paid November rent $ 410 Paid salaries $ 1,740 Performed services on account and billed customers $ 1,870 for these services. Received $ 600 from customers for future service, 20 22 25 27 29 Post the adjusting entries Cash No. 101 Date Explanation Ref Debit Credit Balance Nov. 1 Balance 2.450 Nov. 31 1.740 710 Nov. 10 J1 3.450 4.160 Nov. 12 11 3050 7,210 Nov. 20 31 2.660 4.550 Nov. 22 31 410 4140 Nov. 25 31 1.740 2.400 Nov. 29 31 600 3.000 Accounts Receivable No. 112 Date Explanation Rel Debit Credit Balance Nov. 1 Balance 4.280 31 3.450 830 31 1870 2,700 Nov. 10 Nov. 27 Supplies Date No. 126 Explanation Ref Debit Credit Balance Nov. 1 Balance 1,800 Nov. 17 11 660 2,460 Adjusting 31 Equipment No. 153 NO. 105 Debit credit Credit Balance 11:520 2,020 13.540 Equipment Date Explanation Ref Nov. 1 Balance Nov. 15 31 Accumulated Depreciation -Equipment Date Explanation Ref Nov. 1 Balance No. 154 Debit Credit Balance 1.920 Adjusting 21 No. 201 Accounts Payable Date Explanation Ref Nov. 1 Balance Debit Credit Balance 2,620 Nov. 15 31 2.020 4,640 Nov. 17 31 660 5,300 2,660 2.640 No. 209 Nov. 20 21 Unearned Service Revenue Date Explanation Rel Nov. 1 Balance Debit Credit Balance 1.200 Nov. 29 11 600 1,800 Adjusting 31 No. 212 Salaries and Wages Payable Date Explanation Rel Nov. 1 Balance Debit Credit Balance 734 Nov. 8 31 734 0 V Adjusting 31 Owner's Capital No. 301 Credit Balance Debit 13,576 Owner's Capital Date Explanation Ref Nov. 1 Balance Service Revenue Date Explanation Ref No. 407 Debit Credit Balance 3,050 Nov. 12 3,050 31 4.920 Nov. 27 1,870 J1 Adjusting 31 No. 615 Depreciation Expense Date Explanation Ref Debit Credit Balance Adjusting 31 Supplies Expense Date Explanation Ref No. 631 Debit Credit Balance No. 726 Adjusting J1 Salaries and Wages Expense Date Explanation Ref Nov. 8 31 Debit Credit Balance 1,006 1,006 Nov. 25 31 1740 2.746 Adjusting 11 Rent Expense No. 729 Date Explanation Ref Debit Credit Balance Adjustment data consist of: 1. Supplies on hand $ 1,450. 2. Accrued salaries payable $ 367. 3. Depreciation for the month is $ 192. 4. Services related to unearned service revenue of $ 1,290 were performed. Journalize the adjusting entries. (List all debit entries before credit entries. Credit account titles are automat amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)
