Post all adjusting entries to the t-accounts and calculate ending balances. Enter your solutions in the first available cell in each T-Account. Once adjustments are posted to the t-accounts, enter the adjustments into the ledger. If there is more than one transaction on one day, enter the transactions into the ledger in the order of the journal entries provided. Date Accounts Debit Credit Accounts Receivable Dec. 31 Salaries Expense 3,400 Bal. 900 Salaries Payable 3,400 Date Accounts Debit Credit Dec. 31 300 Accumulated Depreciation - Furniture Depreciation Expense - Furniture Accumulated Depreciation - Furniture 300 0 Bal. Date Accounts Debit Credit Dec. 31 Insurance Expense 375 Depreciation Expense - Furniture Prepaid Insurance 375 Bal. 0 Post all adjusting entries to the t-accounts and calculate ending balances. Enter your solutions in the first available cell in each T-Account. Once adjustments are posted to the t-accounts, enter the adjustments into the ledger. If there is more than one transaction on one day, enter the transactions into the ledger in the order of the journal entries provided. Date Accounts Debit Credit Dec. 31 Supplies Expense 150 Depreciation Expense - Furniture Office Supplies 150 Bal. 0 Date Accounts Debit Credit Dec. 31 Unearned Revenue 200 Service Revenue 200 Insurance Expense Bal. 0 Date Accounts Debit Credit Dec. 31 Accounts Receivable 200 Service Revenue 200 Office Supplies Bal. 450 Prepaid Insurance Bal. 1,500 Salaries Expense Bal. 2,300 Salaries Expense Bal. 2,300 Salaries Payable 0 Bal. CARTA DALARIA Service Revenue 24,200 Bal. Supplies Expense Bal. 0 Unearned Revenue Unearned Revenue 4,300 Bal. Accounts Receivable Account No. 105 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 Dec. 15 Performed services on account J1 3,300 3,300 Dec. 25 Collected cash on account J1 3,300 0 Dec. 28 Performed services on account J1 900 900 J1 1,100 Adjusting Entry Beginning Balance Entry Closing Entry ice Supplies Account No. 115 Office Supplies Account No. 115 Credit Balance Date Explanation Ref. Debit Beg, Balance 0 Dec. 4 Paid cash for office supplies J1 450 450 J1 300 Adjusting Entry Beginning Balance Entry Closing Entry aid Insurance Account No. 120 Credit Balance Date Explanation Ref. Debit Beg. Balance 0 Dec. 1 Paid cash for four month insurance policy J1 1,500 1,500 J1 1,125 Accumulated Depreciation - Furniture Account No. 156 Credit Balance Date Explanation Ref. Debit Red Balance n Accumulated Depreciation - Furniture Account No. 156 Credit Balance Date Explanation Ref. Debit Beg. Balance 0 J1 300 Salaries Payable Account No. 210 Credit Balance Date Explanation Ref. Debit Beg. Balance 0 J1 3,400 Unearned Revenue Account No. 235 Credit Balance Date Explanation Ref. Debit Beg, Balance 0 Dec. 22 Collected cash for services to be performed J1 4,300 4,300 Service Revenue Account No. 410 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 0 Dec. 12 Performed services for cash J1 3,300 3,300 Dec. 15 Performed services on account J1 3,300 6,600 Dec. 20 Performed services for cash J1 16,700 23,300 Dec. 28 Performed services on account J1 900 24,200 J1 24,400 J1 24,600 Depreciation Expense - Furniture Account No. 510 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 J1 300 Insurance Expense Account No. 520 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 J1 375 Salaries Expense Account No. 545 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 Dec. 18 Paid Salaries J1 2,300 2,300 J1 5,700 Supplies Expense Account No. 550 Date Explanation Ref. Debit Credit Balance Beg. Balance 0 J1 150