Problem 13-1:

On August 31, Reismaro and Sons' Unearned Fee Income account balance is $7,500. However, $6,800 is revenue received for services that were rendered in August. Journalize the adjustment to be made for Reismaro and Sons for August.

On August 31, Reismaro and Sons' Salary Expense account shows a debit balance of $2,000. However, this does not take into consideration $200 of salary expense for two days in August that will actually be paid in September. Journalize the adjustment to be made for Reismaro and Sons' for August. Also compute the total salary expense for August.

On August 31, Reismaro and Sons' accounts show that they hold a note for $1,800 with 8% interest, payable quarterly. The interest amounts to $36 per quarter. Accrued interest on this note has not yet been recorded for August. Journalize the adjustment to be made for Reismaro and Sons' for August.

GENERAL JOURNAL
ACCOUNTS AND EXPLANATION	REF.	DEBIT	CREDIT
Adjusting Entry
To adjust for fee income not earned
Calculation: