Post the adjusting entries for October. (Use the general ledger accounts prepared and add any new accounts that you may need.)

Closing entries should fill exactly what is left blank on the Excel sheet and if there is more or less lines needed there was probably a mistake

Date Account Title Debit Credit SEPTEMBER ENTRIES 1 Cash 10,000 10,000 2 Common Stock Designed brochure Consultant Expense Cash 3 50 50 4 Equipment 4,800 Cash 5 350 Supplies Inventory Accounts Payable Designed first 5 cards 350 6 7 8 1,500 1,500 9 5,000 5,000 10 1,750 1,750 11 1,850 Supplies Inventory Accounts Payable Cash Sales Revenue Cost of Goods Sold Supplies Inventory Accounts Payable Cash Prepaid Insurance Insurance Expense Cash Depreciation Expense Accumulated Depreciation - Equipment Wage Expense Cash 1,850 12 1,100 100 1,200 13 100 100 14 1,000 1,000 15 Rent Expense 1,200 Cash 1,200 OCTOBER ENTRIES 1 hired assistant for 10$/hr Cash 2 450 Teaching Revenue 450 3 Cash 3,500 3,500 Sales Revenue Utility Expense 4 250 Cash 250 5 Cash 500 Unearned revenue 500 6 200 200 Wage Expense Cash Wage Expense Cash 7 100 100 8 Supplies Inventory 1,000 Cash 1,000 9 800 800 10 100 Cost of Goods Sold Supplies Inventory Depreciation Expense Accumulated Depreciation - Equipment Insurance Expense Prepaid Insurance Wage Expense 100 100 100 11 1,000 Cash 1,000 12 Rent Expense 1,200 cash 1,200 13 85 85 Utility Expense Utility Payable Dividend Expense Cash 14 100 100 OCTOBER CLOSING ENTRIES Oct. 31 Oct. 31 Oct. 31