Post adjusting entries to the T-accounts.

No. Account Titles and Explanation Debit Credit 1. Accounts Receivable 4,500 Service Revenue 4,500 2. Allowance for Doubtful Accounts 240 Accounts Receivable 240 3. Bad Debt Expense 573 Allowance for Doubtful Accounts 573 4. Depreciation Expense 110 Accumulated Depreciation-Equipment 110 5. Insurance Expense 725 Prepaid Insurance 725 6. Supplies Expense 700 Supplies 700 7. Unearned Service Revenue 162 Service Revenue 162 7. Unearned Service Revenue 162 Service Revenue 162 8. Salaries and Wages Expense 2,320 Salaries and Wages Payable 2,320 9. Interest Expense 48 Interest Payable 48 10. Income Tax Expense 970 Income Taxes Payable 970 Post adjusting entries to the T-accounts. (Post entries in the order of journal entries presented above.) \begin{tabular}{ll|lll} \multicolumn{6}{c}{ Supplies } \\ \hline 2/3 & 1,180 & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \end{tabular} \begin{tabular}{|c|c|c|} \hline & Prepaid & \\ \hline 2/5 & 2,175 & v \\ \hline & & v \\ \hline \end{tabular} \begin{tabular}{ll|lll} \multicolumn{6}{c}{ Prepaid Expenses } \\ \hline 2/27 & 236 & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} Allowance for Doubtful Accounts \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Equipment } \\ \hline 2/1 & 10,820 & 2/5 & 5,040 \\ \hlinev & & v & \\ \hline \end{tabular} Accumulated Depreciation - Equipment \begin{tabular}{|c|c|} \hlinev & v \\ \hlinev & v \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Accounts Payable } \\ \hline 2/18 & 360 & 2/3 & 1,180 \\ \hlinev & & v & \\ \hline \multicolumn{4}{|c|}{ Notes Payable } \\ \hlinev & & 2/1 & 9,600 \\ \hlinev & & v & \\ \hline \multicolumn{4}{|c|}{ Salaries and Wages Payable } \\ \hline v & & v & \\ \hline \end{tabular} Interest Payable Income Taxes Payable Unearned Service Revenue \begin{tabular}{|c|c|c|} \hlinev & 2/17 & 648 \\ \hlinev & v & \\ \hline \end{tabular} Common Stock \begin{tabular}{|c|c|c|} \hline v & 2/1 & 9,000 \\ \hline & v & \\ \hline \multicolumn{3}{|c|}{ Paid in Capital in Excess of Par-Common Stock } \\ \hline & 2/1 & 6,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Cash Dividends } \\ \hline 2/28 & 1,128 & & \\ \hline \multicolumn{4}{|c|}{ Treasury Stock } \\ \hline 2/20 & 1,080 & v & \\ \hlinev & & & \\ \hline \multicolumn{4}{|c|}{ Service Revenue } \\ \hlinev & & 2/16 & 4,680 \\ \hlinev & & 2/23 & 5,160 \\ \hlinev & & & \\ \hlinev & & & \\ \hline \multicolumn{4}{|c|}{ Utilities Expense } \\ \hline 2/1 & 236 & v & \\ \hline \multicolumn{4}{|c|}{ Salaries and Wages Expense } \\ \hline 2/24 & 4,640 & & \\ \hlinev & & & \\ \hline \end{tabular} Insurance Expense Depreciation Expense Bad Debt Expense Supplies Expense Interest Expense Loss on Disposal of Plant Assets 2/5300 Income Tax Expense