Presented below is the Trial Balance and Adjusted Trial Balance for Stabler Company on December 31.

STABLER COMPANY

Trial Balance

December 31

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Before Adjustment After Adjustment

Dr. Cr. Dr. Cr.

Cash $ 3,000 $ 3,000

Accounts Receivable 2,800 3,700

Prepaid Rent 2,100 1,500

Supplies 1,200 700

Equipment 18,000 18,000

Accumulated Depreciation

Equipment $ 1,300 $ 1,500

Accounts Payable 2,700 3,000

Notes Payable 10,000 10,000

Interest Payable 120

Salaries and Wages Payable 800

Unearned Service Revenue 4,460 4,060

Common Stock 8,200 8,200

Dividends 3,200 3,200

Service Revenue 8,000 9,300

Salaries and Wages Expense 2,060 2,860

Utilities Expense 1,800 2,100

Rent Expense 500 1,100

Supplies Expense 500

Depreciation Expense 200

Interest Expense 120

Totals $34,660 $34,660 $36,980 $36,980

Instructions:

How to Prepare in journal form, with explanations, the adjusting entries that explain the changes in the balances from the trial balance to the adjusted trial balance.