Prepare month end adjusting journal entries and record in the general journal.

Month End Adjustments

Adjustment Number

Adjustment Description

1

Record the expiration of one month's insurance.

2

Depreciation on Equipment for the month is $300.00.

3

After taking an inventory, it is determined there is $100 of gas and oil on hand at the end of the month.

4

Nick cut the lawn for the Insurance Agency twice during the month (refer to the November 14 business transaction).

5

The interest owed for the month is $150.

6

Complete the bank reconciliation and record any necessary journal entries.

Roberts Lawn Service
Unadjusted Trial Balance
For the Month ended November 30, 2015
			Debit	Credit
1	Cash		$ 10,415.00		1
2	Accounts Receivable		2,850.00		2
3	Prepaid Insurance		-		3
4	Gas and Oil		-		4
5	Equipment		10,600.00		5
6	Accounts Payable			4,325.00	6
7	Notes Payable			15,000.00	7
8	Unearned Revenue			600.00	8
9	Roberts, Capital			5,000.00	9
10	Roberts, Withdrawal		1,500.00		10
11	Revenue			3,750.00	11
12	Advertising Expense		800.00		12
13	Mileage Expense		185.00		13
14	Gas and Oil Expense		605.00		14
15	Insurance Expense		1,200.00		15
16	Supplies Expense		90.00		16
17	Phone Expense		430.00		17
18					18
19					19
20					20
21					21
22	Totals		$ 28,675.00	$ 28,675.00	22