PART 6: Post Adjusting Entries Post all adjusting entries to the t-accounts and calculate ending balances. Enter your solutions in the first available cell in each T-Account. Once adjustments are posted to the t-accounts, enter the adjustments into the ledger. If there is more than one transaction on one day, enter the transactions into the ledger in the order of the journal entries provided Date Accounts Debit Credit Accounts Receivable Dec 31 Salaries Expense 4.400 Bal 800 Satanes Payable 4400 Date Accounts Debit Credit Dec 31 100 Accumulated Depreciation Furniture Depreciation Expense Purmoure Accumulated Deprecation Furture 100 Dat Accounts Debit Credit De neren Padmand 75 Deprecation penter Date Accounts Debit Credit Dec. 31 Insurance Expense 475 Prepaid Insurance 475 Date Accounts Debit Credit Dec 31 Supplies Expense 70 Office Supplies 70 Date Accounts Debit Credit Dec. 31 Unearned Revenue 700 Service Revenue 700 Date Accounts Debit Credit Date Accounts Debit Credit Dec. 31 Supplies Expense 70 Office Supplies 70 Date Accounts Debit Credit Dec. 31 Unearned Revenue 700 Service Revenue 700 Date Accounts Debit Credit Dec. 31 Accounts Receivable 1,700 Service Revenue 1,700 Depreciation Expense - Furniture Bal. 0 Insurance Expense Bal. Office Supplies 450 Bal. Office Supplies Bal. 450 Prepaid Insurance Bal. 1,900 Salaries Expense 2,300 Bal. Salaries Expense Bal. 2,300 Salaries Payable 0 Bal. Service Revenue Bal 25,900 Service Revenue 25,900 Bal. Supplies Expense Bal. Unearned Revenue 5.100 Bal Unearned Revenue 5,100 Bal Accounts Receivable Account No. 105 Credit Balance Ref. Debit Explanation Date 0 Beg, Balance 1800 3.800 JI Performed services on account 3.800 Dec. 15 11 800 Collected cash on account 800 Dec 25 2500 Performed services on account Dec 28 Account No. 115 Office Supplies Office Supplies Account No. 115 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 Dec. 4 Paid cash for office supplies 31 450 150 J1 380 Prepaid Insurance Account No. 120 Balance Ref. Credit Explanation Debit Date Beg. Balance 1.900 1.900 Dec. 1 Paid cash for four month insurance policy 1425 J1 Accumulated Depreciation - Furniture Account No. 156 Credit Balance Ref. Debit Explanation 0 Date Beg Balance Accumulated Depreciation - Furniture Account No. 156 Date Explanation Ref. Debit Credit Balance 0 Beg Balance 100 Salaries Payable Account No. 210 Credit Balance Ref. Debit Date Explanation 0 Beg Balance 44100 11 Unearned Revenue Account No. 235 Credit Balance Ref Debit Explanation Date 100 5100 Beg Balance 11 Collected cash for services to be performed Dec 22 Unearned Revenue Account No. 235 Date Explanation Ref. Debit Credit Balance 0 Beg. Balance 5.100 J1 5.100 Dec. 22 Collected cash for services to be performed 4400 J1 Service Revenue Account No. 410 Credit Balance Ref. Debit Date Explanation Beg Balance 3.600 3600 J1 Performed services for cash 3.800 7,600 Dec 12 1 12.700 2100 Performed services on account Dec 15 11 300 00 Performed services for cash Dec. 20 JI 2600 Performed services on account Dec. 28 Service Revenue Account No. 410 Date Explanation Ref. Debit Credit Balance Beg. Balance 3.600 3.600 Dec. 12 11 Performed services for cash 31.800 7,400 1 Dec. 15 Performed services on account 17,700 25.100 JI Dec. 20 Performed services for cash 800 25.900 J1 Dec. 28 Performed services on account 26.600 JI 2009 J1 Account No. 510 Depreciation Expense - Furniture Balance Credit Debit Ref. 0 Explanation Date 100 Beg. Balance Depreciation Expense - Furniture Account No. 510 Date Explanation Ref. Debit Credit Balance 0 Beg. Balance 100 J1 Insurance Expense Account No. 520 Credit Balance Ref. Debit Date Explanation Beg. Balance Salaries Expense Account No. 545 Credit Balance Debit Ref. Explanation Date 2.300 Beg, Balance JI Paid Salaries 11 Dec 18 Account No. 520 Date Explanation Ref. Debit Credit Balance 0 Beg. Balance 475 J1 Salaries Expense Account No. 545 Credit Balance Ref. Debit Date Explanation 0 Beg. Balance 2.300 2.300 Paid Salaries 6700 Dec. 18 11 Account No. 550 Supplies Expense Balance Credit Ref. Debit Explanation Date 70 Beg. Balance 1