Prepare the Adjusting entries

List of Accounts: accounts: Cash, Supply, Accumulated Depreciation, Land, Accounts

Payable, Equipment, Account Payable, Service Revenue, Unearned Service Revenue,

Service Revenue, Salaries Expense, Supply Expense, Depreciation Expense.

a.

Q Inc. has a beginning supplies equal to $3,000, purchases of supplies during

December total $5,000. Supplies on hand at the end of December equal $4,500.

Record the amount of supplies used during the month.

b. The company purchased equipment for $30,000 cash on December 1 and the

equipment is expected to last for 5 years (60 months). By December 31, one month

of the equipment's use has expired. Record the amount of equipment expired.

c. The Company received $1,000 cash in advance from customers on December 3. By

December 31, only $400 of services have been provided. Record the service revenue

earned.

d. by December 31, $600 in salaries have been earned by employees for the final four

days of the month. These salaries are not paid by December 31. Record the salary

occurred but not yet paid

COMPLETE THE TABLE BELOW

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