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- a The following information is available for X-cell Inc. on March 31 for the year just ended. a. $1,100 of the television advertising paid for in advance has been used. b. Unpaid and unrecorded salaries at year-end totalled $36,000. c. X-cell Inc, purchased a building in a previous year for $96,500 and plans to sell this building car of its ten-year useful life. ed d. $2,700 of the advertising paid for in advance has been published by the newspaper. e. Interest of $1,670 has accrued on a bank loan and is unrecorded. f. The estimated yearly depreciation on the equipment is $500. g. Of the $5,500 rent paid to X-cell Inc. in advance, $3,500 has not yet been earned. h. $4,500 of advertising X-cell Inc. placed in the local newspaper is unrecorded and unpaid. on 1. X-cell Inc. purchased furniture in a previous year for $6,500 and plans to sell this furniture f ten-year useful life. j. A review of the $10,500 unadjusted balance in the prepaid rent account shows a remaining je end of the year. --19 Prepare the required adjusting entries at March 31, 2014 3-04 Enter the transaction letter as the description when entering the transactions in the journal. Dates 3-26 format dd/mmm (.e., January 15 would be 15/Jan). 4-09 General Journal Page GJS Date Account Explanation F Debit 4-21 Credit - a The following information is available for X-cell Inc. on March 31 for the year just ended. a. $1,100 of the television advertising paid for in advance has been used. b. Unpaid and unrecorded salaries at year-end totalled $36,000. c. X-cell Inc, purchased a building in a previous year for $96,500 and plans to sell this building car of its ten-year useful life. ed d. $2,700 of the advertising paid for in advance has been published by the newspaper. e. Interest of $1,670 has accrued on a bank loan and is unrecorded. f. The estimated yearly depreciation on the equipment is $500. g. Of the $5,500 rent paid to X-cell Inc. in advance, $3,500 has not yet been earned. h. $4,500 of advertising X-cell Inc. placed in the local newspaper is unrecorded and unpaid. on 1. X-cell Inc. purchased furniture in a previous year for $6,500 and plans to sell this furniture f ten-year useful life. j. A review of the $10,500 unadjusted balance in the prepaid rent account shows a remaining je end of the year. --19 Prepare the required adjusting entries at March 31, 2014 3-04 Enter the transaction letter as the description when entering the transactions in the journal. Dates 3-26 format dd/mmm (.e., January 15 would be 15/Jan). 4-09 General Journal Page GJS Date Account Explanation F Debit 4-21 Credit