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Adjusting journal entries Date Debit Credit 520 520 3.700 3,700 Accounts Supplies Expense Office Supplies Accounts Receivable Service Revenue Salaries Expense Salaries Payable Insurance Expense Prepaid Insurance Depreciation Expense Accumulated Depreciation Jan. 31 Adj. (a) Jan. 31 Adj. (b) Jan. 31 Adj. (c) Jan. 31 Adj. (d) Jan. 31 Adj. (e) 1,100 1.100 115 115 130 130 Print Done Post the adjusting entries to the T-accounts. The unadjusted balances of the accounts ("Bal") have been entered for you. Use the adjustment and corresponding letters as posting references "Ads(a)", "Ad. (b)", etc. Use a "Bal" posting reference on the last line of each T-account to show the adjusted balance of each account Review the adjusting joumat entries you prepared above Cash Accounts Payable Service Revenue Bal 11.515 300 B 3.550 Bal Bal 11515 Salaries Payable O Bal Accounts Receivable 2.500 Unearned Revenue Salaries Expense Bal 2600 B B 2.300 Office Supplies 700 Common Stock 28.000 B Depreciation Expense Truck Bal Insurance Expense Prepaid Insurance 920 Retained Earnings 5.505 Bal Bal Bal Truck 15.000 Dividends 5.000 Fuel Expense 450 Bal Ba Bal Income Summary Accumulated Depreciation--Truck 130 Bal Rent Expense 1.700 B Supplies Expense Bal Requirement 4. Joumalize the adjusting entries using the adjustment data. Post adjusting entries to the T-accounts. Begin by preparing the adjusting entries. (Record debits first, then credits. Exclude explanations from journal entries.) a. Office Supplies on hand $180. Date Accounts Debit Credit Jan 31 Supplies Expanse 520 Adj. (a) Office Supplies 520 Debit b. Accrued Service Revenue, 53,700. Date Accounts Accounts Receivable Ad. (b) Service Revenue Credit Jan 31 3.700 3,700 c. Accrued Salaries Expense, 51.100 Date Accounts Jan 31 Salaries Expense Adj. (e) Salaries Payable Credit Debit 1.100 1.100 d. Prepaid Insurance for the month has expired. On December 1, Munroe paid $1,035 cash for a 9-month insurance policy. The policy began Decomber 1, on December 31 Munroe recorded $115 as an expense for the expiration of this prepaid insurance for the month of December Accounts Debit Credit Insurance Expense 115 Ad, ( Prepaid Insurance 115 Date Jan. 31 e. Depreciation was recorded on the truck for the month. On December 1, Munroe received a truck valued at $15,000 from Rico Munroe. On December 31, Munroe recorded $130 as an expense for the month of December for depreciation on the truck using the straight-line method, a useful life of 5 years, and a salvage value of $7.200 Date Accounts Debit Credit Jan 31 Depreciation Expense --Truck Adj. () Accumulated Depreciation-Truck 130 130 Requirement 3. Prepare an unadjusted trial balance as of January 31, 2025. (Exclude any accounts with a zero balance from the trial balance) Review the T-accounts you prepared in Requirement 2. Munroe Delivery Service Unadjusted Trial Balance January 31, 2025 Balance Account Titio Debit Credit Cash $ 11,515 Accounts Receivable 2.500 Office Supplies 700 Prepaid Insurance 920 Truck 15,000 Accumulated Depreciation ---Truck 130 Accounts Payable 300 Uneamed Revenue Common Stock 28,000 Retained Eamings Dividends 5.000 Service Revenue 3,550 Salaries Expense Fuel Expense $ 2.500 5.505 2.300 450 Rent Expense 1,700 Total $ 40,085 $ 40,085 More info Jan. 3 Collected $800 cash from customer on account. Jan. 5 Purchased office supplies on account, $500. Jan. 12 Performed delivery services for a customer and received $1,500 cash Paid employee salary including the amount owed on December 31, $3,300. (The total cash paid of $3,300 includes the amount owed on December 31.) Jan. 18 Performed delivery services on account, $750. Jan. 20 Paid $200 on account. Jan. 24 Purchased fuel for the truck, paying $450 cash. Jan. 27 Completed the remaining work due for Unearned Revenue. Jan. 28 Paid office rent, $1,700, for the month of January. Jan. 30 Collected $2,600 in advance for delivery service to be performed later Jan. 31 Cash dividends of $5,000 were paid to stockholders. Print Done