Please help with Part 4 adjusting entries. I posted what I have gotten right so far but don't know how to calculate the answers. Ive included the info to calculate.

Repair Expense Explanation Paid for repairs to building. Account No. 684 Credit Balance Date 31/Mar F GJ4 Debit 700 700 Date 22/Mar Utilities Expense Explanation Received bill for utilities expense. F GJ2 Debit 600 Account No. 690 Credit Balance 600 F Debit Date 28/Feb 5/Mar 15/Mar 22/Mar 31/Mar Accounts Payable Explanation Opening balance Received furniture Paid invoice for furniture Received bill for utilities expense Paid bill for utilities expense. Account No. 201 Credit Balance 78,000 21,600 99,600 78,000 600 78,600 78,000 GJ1 GJ2 GJ2 GJ3 21,600 600 Unearned Consulting Revenue Explanation Received payment for consulting in advance. Date 3/Mar Debit F GJ1 Account No. 230 Credit Balance 10,500 10,500 Share Capital Explanation F Debit Date 28/Feb 1/Mar Account No. 301 Credit Balance 150,500 25,000 175,500 Opening balance Issued shares GJ1 Dividends Explanation Date 31/Mar F GJ4 Debit 340 Account No. 302 Credit Balance 340 Dividends Retained Earnings Explanation F Debit Date 28/Feb Account No. 318 Credit Balance 60,500 Opening balance Debit Date 3/Mar 8/Mar 13/Mar 31/Mar Consulting Revenue Earned Explanation Earned consulting revenue Earned consulting revenue Earned consulting revenue Earned and received consulting revenue, F GJ1 GJ2 GJ2 GJ3 Account No. 403 Credit Balance 10,624 10,624 13,280 23,904 5,312 29,216 415 29,631 Salaries Expense Explanation Date F Debit 14,450 Account No. 622 Credit Balance 14,450 25/Mar Paid cash for salaries, GJ3 F Food and Drinks Expense Date Explanation 15/Mar Paid for dinner with client. 23/Mar Paid for dinner with client Account No. 668 Credit Balance 46 85 Debit 46 39 GJ2 GJ3 F Debit 25,000 10,500 Date 28/Feb 1/Mar 1/Mar 3/Mar 15/Mar 15/Mar 23/Mar 23/Mar 25/Mar 31/Mar 31/Mar 31/Mar 31/Mar Cash Explanation Opening balance Issued shares Prepaid for insurance Received payment for consulting in advance. Paid for dinner with client Paid invoice for furniture Received customer payment Paid for dinner with client Paid cash for salaries Earned and received consulting revenue Paid bill for utilities expense Dividends Paid for repairs to building. Account No. 101 Credit Balance 132,500 157,500 6,000 151,500 162,000 46 161,954 21,600 140,354 150,978 39 150,939 14,450 136,489 136,904 600 136,304 340 135,964 700 135,264 GJ1 GJ1 GJ1 GJ2 GJ2 GJ3 GJ3 GJ3 GJ3 GJ3 GJ4 GJ4 10,624 415 F. Debit Date 28/Feb 3/Mar 8/Mar 13/Mar 23/Mar Accounts Receivable Explanation Opening balance Earned consulting revenue Earned consulting revenue Earned consulting revenue Received customer payment GJ1 GJ2 GJ2 GJ3 10,624 13,280 5,312 Account No. 106 Credit Balance 116,500 127,124 140,404 145,716 10,624 135,092 Prepaid Insurance Explanation Date 1/Mar F GJ1 Debit 6,000 Account No. 128 Credit Balance 6,000 Prepaid for insurance, Furniture Explanation Date 5/Mar Debit 21,600 Account No. 161 Credit Balance 21,600 Received furniture GJ1 Building Explanation Date F Debit Account No. 173 Credit Balance 43,000 28/Feb Opening balance Accumulated Depreciation, Building Explanation Opening balance F. Date 28/Feb Debit Account No. 174 Credit Balance 3,000 SunBlush Technologies Inc. Unadjusted Trial Balance March 31, 2014 Cash Accounts receivable Prepaid insurance Furniture Building. Accumulated depreciation, building. Accounts payable. Unearned consulting revenue. Share capital. Dividends Retained earnings. Consulting revenue earned. Salaries expense Food and drinks expense. Repair expense. Utilities expense. Totals Debit Credit 135,264 135,092 6,000 21,600 43,000 3,000 78,000 10,500 175,500 340 60,500 29,631 14,450 85 700 600 357,131 357,131 What is the neyt sten in the accounting cycle2 a) Prepare the appropriate adjusting entries on March 31, 2014. HINT: Where might you look to find information to prepare the adjusting entries? NOTE: The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will b General Journal Page GJ5 Date Account/Explanation F Debit Credit + + U + + - + - b) What is the next step in the accounting cycle? O Prepare financial statements Post transactions Analyze and journalize transactions Prepare closing entries Prepare a post-closing trial balance Prepare an adjusted trial balance Prepare an unadjusted trial balance This is the last step Page GJ5 F Debit Credit 800 800 2,640 2,640 General Journal Date Account/Explanation 31/Mar Depreciation Expense, Building. Accumulated Depreciation, Building. depreciation of building 31/Mar Depreciation Expense, Furniture Accumulated Depreciation, Furniture depreciation of furniture 31/Mar Prepaid Insurance Insurance Expense. prepaid insurance expense 31/Mar Accounts Receivable Consulting Revenue Earned payment for consulting revenue 31/Mar Utilities Expense Accounts Payable utility paid for 6,000 6,000 Part 1 [70 points] SunBlush Technologies Inc. is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. SunBlush Technologies Inc. showed the following alphabetized post-closing trial balance at February 28, 2014. Account Balance Accounts payable 78,000 Accounts receivable 116,500 Accumulated depreciation, building 3,000 Building 43,000 Cash. 132,500 Retained earnings 60,500 Share capital 150,500 Note: There were 1,000 shares issued and outstanding on February 28, 2014. Depreciation on the building is $800 per month. . SunBlush Technologies Inc.'s salaries expense is a total of $850 per day for each work day (Monday-Friday) in the month (for simplicity, please ignore all statutory holidays). The following source documents are from March : O ( Deposit slip (March 1) O Invnice 7516 Inter-Office Memo 1 Inter-Office Memo 2 Intar Offion Mamp 3 Receipt 8074 Victoria Public Utilities Bill Customer Statement for BetaCo Purchase Order 3755 o Receipt 9075 Inter Office Mema 5 Invoicn 5611 Inwoice 5612 0 Invoice 5610 Recept from Frank's Diner Inter-Office Memo O Receipt 8073 O Receipt from Sandra's Diner Inter Office Memp 4 Receipt 6132 Page Gj1 F Debit Credit 25,000 25,000 Page GJ2 F Debit Credit 13,280 13,280 6,000 5,312 6,000 5,312 10,624 General Journal Date Account/Explanation 1/Mar Cash Share Capital Issued shares 1/Mar Prepaid Insurance Cash Prepaid for insurance 3/Mar Accounts Receivable Consulting Revenue Earned. Earned consulting revenue 3/Mar Cash Uneamed Consulting Revenue Received payment for consulting in advance 5/Mar Furniture Accounts Payable Received furniture General Journal Date Account/Explanation 8/Mar Accounts Receivable Consulting Revenue Earned Eamed consulting revenue 13/Mar Accounts Receivable Consulting Revenue Earned Eamed consulting revenue 15/Mar Food and Drinks Expense Cash Paid for dinner with client 15/Mar Accounts Payable Cash Paid invoice for furniture 22/Mar Utilities Expense. Accounts Payable........... Received bill for utilities expense 46 46 10,624 46 10,500 21,600 10,500 21,600 600 21,600 600 21,600 Page GJ4 F Debit Credit 340 340 General Journal Date Account/Explanation 31/Mar Dividends Cash Dividends 31/Mar Repair Expense Cash Paid for repairs to building 700 700 General Journal Page GJ3 Date Account/Explanation F Debit Credit 23/Mar Cash 10,624 Accounts Receivable 10,624 Received customer payment 23/Mar Food and Drinks Expense 39 Cash 39 Paid for dinner with client 25/Mar Salaries Expense 14,450 Cash 14,450 Paid cash for salaries 31/Mar Cash 415 Consulting Revenue Earned 415 Earned and received consulting revenue 31/Mar Accounts Payable 600 Cash 600 Paid bill for utilities expense No journal entry was required for each of the following: Placed order for fumiture (Purchase Order 3755) Repair Expense Explanation Paid for repairs to building. Account No. 684 Credit Balance Date 31/Mar F GJ4 Debit 700 700 Date 22/Mar Utilities Expense Explanation Received bill for utilities expense. F GJ2 Debit 600 Account No. 690 Credit Balance 600 F Debit Date 28/Feb 5/Mar 15/Mar 22/Mar 31/Mar Accounts Payable Explanation Opening balance Received furniture Paid invoice for furniture Received bill for utilities expense Paid bill for utilities expense. Account No. 201 Credit Balance 78,000 21,600 99,600 78,000 600 78,600 78,000 GJ1 GJ2 GJ2 GJ3 21,600 600 Unearned Consulting Revenue Explanation Received payment for consulting in advance. Date 3/Mar Debit F GJ1 Account No. 230 Credit Balance 10,500 10,500 Share Capital Explanation F Debit Date 28/Feb 1/Mar Account No. 301 Credit Balance 150,500 25,000 175,500 Opening balance Issued shares GJ1 Dividends Explanation Date 31/Mar F GJ4 Debit 340 Account No. 302 Credit Balance 340 Dividends Retained Earnings Explanation F Debit Date 28/Feb Account No. 318 Credit Balance 60,500 Opening balance Debit Date 3/Mar 8/Mar 13/Mar 31/Mar Consulting Revenue Earned Explanation Earned consulting revenue Earned consulting revenue Earned consulting revenue Earned and received consulting revenue, F GJ1 GJ2 GJ2 GJ3 Account No. 403 Credit Balance 10,624 10,624 13,280 23,904 5,312 29,216 415 29,631 Salaries Expense Explanation Date F Debit 14,450 Account No. 622 Credit Balance 14,450 25/Mar Paid cash for salaries, GJ3 F Food and Drinks Expense Date Explanation 15/Mar Paid for dinner with client. 23/Mar Paid for dinner with client Account No. 668 Credit Balance 46 85 Debit 46 39 GJ2 GJ3 F Debit 25,000 10,500 Date 28/Feb 1/Mar 1/Mar 3/Mar 15/Mar 15/Mar 23/Mar 23/Mar 25/Mar 31/Mar 31/Mar 31/Mar 31/Mar Cash Explanation Opening balance Issued shares Prepaid for insurance Received payment for consulting in advance. Paid for dinner with client Paid invoice for furniture Received customer payment Paid for dinner with client Paid cash for salaries Earned and received consulting revenue Paid bill for utilities expense Dividends Paid for repairs to building. Account No. 101 Credit Balance 132,500 157,500 6,000 151,500 162,000 46 161,954 21,600 140,354 150,978 39 150,939 14,450 136,489 136,904 600 136,304 340 135,964 700 135,264 GJ1 GJ1 GJ1 GJ2 GJ2 GJ3 GJ3 GJ3 GJ3 GJ3 GJ4 GJ4 10,624 415 F. Debit Date 28/Feb 3/Mar 8/Mar 13/Mar 23/Mar Accounts Receivable Explanation Opening balance Earned consulting revenue Earned consulting revenue Earned consulting revenue Received customer payment GJ1 GJ2 GJ2 GJ3 10,624 13,280 5,312 Account No. 106 Credit Balance 116,500 127,124 140,404 145,716 10,624 135,092 Prepaid Insurance Explanation Date 1/Mar F GJ1 Debit 6,000 Account No. 128 Credit Balance 6,000 Prepaid for insurance, Furniture Explanation Date 5/Mar Debit 21,600 Account No. 161 Credit Balance 21,600 Received furniture GJ1 Building Explanation Date F Debit Account No. 173 Credit Balance 43,000 28/Feb Opening balance Accumulated Depreciation, Building Explanation Opening balance F. Date 28/Feb Debit Account No. 174 Credit Balance 3,000 SunBlush Technologies Inc. Unadjusted Trial Balance March 31, 2014 Cash Accounts receivable Prepaid insurance Furniture Building. Accumulated depreciation, building. Accounts payable. Unearned consulting revenue. Share capital. Dividends Retained earnings. Consulting revenue earned. Salaries expense Food and drinks expense. Repair expense. Utilities expense. Totals Debit Credit 135,264 135,092 6,000 21,600 43,000 3,000 78,000 10,500 175,500 340 60,500 29,631 14,450 85 700 600 357,131 357,131 What is the neyt sten in the accounting cycle2 a) Prepare the appropriate adjusting entries on March 31, 2014. HINT: Where might you look to find information to prepare the adjusting entries? NOTE: The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will b General Journal Page GJ5 Date Account/Explanation F Debit Credit + + U + + - + - b) What is the next step in the accounting cycle? O Prepare financial statements Post transactions Analyze and journalize transactions Prepare closing entries Prepare a post-closing trial balance Prepare an adjusted trial balance Prepare an unadjusted trial balance This is the last step Page GJ5 F Debit Credit 800 800 2,640 2,640 General Journal Date Account/Explanation 31/Mar Depreciation Expense, Building. Accumulated Depreciation, Building. depreciation of building 31/Mar Depreciation Expense, Furniture Accumulated Depreciation, Furniture depreciation of furniture 31/Mar Prepaid Insurance Insurance Expense. prepaid insurance expense 31/Mar Accounts Receivable Consulting Revenue Earned payment for consulting revenue 31/Mar Utilities Expense Accounts Payable utility paid for 6,000 6,000 Part 1 [70 points] SunBlush Technologies Inc. is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. SunBlush Technologies Inc. showed the following alphabetized post-closing trial balance at February 28, 2014. Account Balance Accounts payable 78,000 Accounts receivable 116,500 Accumulated depreciation, building 3,000 Building 43,000 Cash. 132,500 Retained earnings 60,500 Share capital 150,500 Note: There were 1,000 shares issued and outstanding on February 28, 2014. Depreciation on the building is $800 per month. . SunBlush Technologies Inc.'s salaries expense is a total of $850 per day for each work day (Monday-Friday) in the month (for simplicity, please ignore all statutory holidays). The following source documents are from March : O ( Deposit slip (March 1) O Invnice 7516 Inter-Office Memo 1 Inter-Office Memo 2 Intar Offion Mamp 3 Receipt 8074 Victoria Public Utilities Bill Customer Statement for BetaCo Purchase Order 3755 o Receipt 9075 Inter Office Mema 5 Invoicn 5611 Inwoice 5612 0 Invoice 5610 Recept from Frank's Diner Inter-Office Memo O Receipt 8073 O Receipt from Sandra's Diner Inter Office Memp 4 Receipt 6132 Page Gj1 F Debit Credit 25,000 25,000 Page GJ2 F Debit Credit 13,280 13,280 6,000 5,312 6,000 5,312 10,624 General Journal Date Account/Explanation 1/Mar Cash Share Capital Issued shares 1/Mar Prepaid Insurance Cash Prepaid for insurance 3/Mar Accounts Receivable Consulting Revenue Earned. Earned consulting revenue 3/Mar Cash Uneamed Consulting Revenue Received payment for consulting in advance 5/Mar Furniture Accounts Payable Received furniture General Journal Date Account/Explanation 8/Mar Accounts Receivable Consulting Revenue Earned Eamed consulting revenue 13/Mar Accounts Receivable Consulting Revenue Earned Eamed consulting revenue 15/Mar Food and Drinks Expense Cash Paid for dinner with client 15/Mar Accounts Payable Cash Paid invoice for furniture 22/Mar Utilities Expense. Accounts Payable........... Received bill for utilities expense 46 46 10,624 46 10,500 21,600 10,500 21,600 600 21,600 600 21,600 Page GJ4 F Debit Credit 340 340 General Journal Date Account/Explanation 31/Mar Dividends Cash Dividends 31/Mar Repair Expense Cash Paid for repairs to building 700 700 General Journal Page GJ3 Date Account/Explanation F Debit Credit 23/Mar Cash 10,624 Accounts Receivable 10,624 Received customer payment 23/Mar Food and Drinks Expense 39 Cash 39 Paid for dinner with client 25/Mar Salaries Expense 14,450 Cash 14,450 Paid cash for salaries 31/Mar Cash 415 Consulting Revenue Earned 415 Earned and received consulting revenue 31/Mar Accounts Payable 600 Cash 600 Paid bill for utilities expense No journal entry was required for each of the following: Placed order for fumiture (Purchase Order 3755)