PS Music

UNADJUSTED TRIAL BALANCE

July 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	9,945.00
2	Accounts Receivable	2,750.00
3	Supplies	1,020.00
4	Prepaid Insurance	2,700.00
5	Office Equipment	7,500.00
6	Accumulated Depreciation-Office Equipment
7	Accounts Payable		8,350.00
8	Wages Payable
9	Unearned Revenue		7,200.00
10	Peyton Smith, Capital		9,000.00
11	Peyton Smith, Drawing	1,750.00
12	Fees Earned		16,200.00
13	Wages Expense	2,800.00
14	Office Rent Expense	2,550.00
15	Equipment Rent Expense	1,375.00
16	Utilities Expense	1,215.00
17	Music Expense	3,610.00
18	Advertising Expense	1,500.00
19	Supplies Expense	180.00
20	Insurance Expense
21	Depreciation Expense
22	Miscellaneous Expense	1,855.00
23	Totals	40,750.00	40,750.00

The data needed to determine adjustments are as follows:

During July, PS Music provided guest disc jockeys for KXMD for a total of 115 hours. For information on the amount of the accrued revenue to be billed to KXMD, see the contract described in the July 3, 2016, transaction at the end of Chapter 2.*

Supplies on hand at July 31, $275.

The balance of the prepaid insurance account relates to the July 1, 2016, transaction at the end of Chapter 2.*

Depreciation of the office equipment is $50.

The balance of the unearned revenue account relates to the contract between PS Music and KXMD, described in the July 3, 2016, transaction at the end of Chapter 2.*

Accrued wages as of July 31, 2016, were $140.

I need assistance creating a journal for adjusted entries. I am making a mistake somehwere that I can not find because I have more entries than are needed. Below I have posted the page it should fit into. Thank you.

JOURNAL

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