Plum Co. - Unadjusted Trial Balance (Yr ended dec. 31, 2015)

Accounts Receivable (Db) $21,000

Supplies (Db) 4,600

Prepaid Rent (Db) 2,200

Equipment (Db) 110,000

Accumulated depreciation - equipment (Cr) 17,000

Bank overdraft (Cr) 6,000

Accounts Payable (Cr) 9,800

Note Payable (Cr) 6,400

Unearned Revenue (Cr) 6,000

L. Plum, capital (Cr) 99,000

L. Plum, drawings (Db) 19,500

Service Revenue (Cr) 102, 800

Promotion expense (Db) 27,000

Insurance expense (Db) 5,000

Rent expense (Db) 15,000

Salaries expense (Db) 36,700

Maintenance expense (Db) 6,000

The following information was prepared by Plum Co.'s controller to help prepare the Dec. 31, 2015 adjusted entries:

- The company has earned revenue totalling $6,500 that has not been invoiced.

- The expired portion of prepaid rent is $700

- The earned portion of the Unearned revenue at Dec. 31, 2015 is $2,200

- Depreciation expense for the equipment has been calculated as $11,000

- Employees have earned but not been paid salaries of $5,800.

1) Prepare the adjusting entries that Plum Co. should record at the year ended Dec. 31, 2015

2) Prepare the appropriate reversing entries relating to the adjustments made in (1) above.

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