Question 12 (10 marks)

You are provided with the following unadjusted trial balance as at 30^th September 2022 for United Rental Services a business that rents indoor office plants.

United Rental Services Unadjusted Trial Balance As at 30th September 2022
Account Name	Debit $	Credit $
Cash at bank	33,500
Accounts receivable	22,400
Prepaid Rent	12,000
Office supplies	3,140
Office Furniture	47,300
Accounts payable		16,800
Revenue received in advance		13,140
Loan Payable		18,800
Capital S. Hire		37,000
Rental fees revenue		74,700
Electricity expense	9,900
Insurance expense	5,700
Salaries expenses	26,500
Repairs expense
	160,440	160,440

Required:

Using the following information, prepare adjusting journal entries at as 30^th September 2022. Narrations ARE NOT required.

1. The business paid $12,000 relating to the rental of its office premises for the three-month period 1^st September 2022 to 30^th November 2022. The rent was recorded as prepaid rent when it was paid.

2. The business owed its casual employees $1,800 for work performed during the last week of September. The employees had not been paid at the end of September 2022.

3. The monthly depreciation on office furniture is $1,400.

4. During September 2022 office supplies totalling $3,140 were purchased for cash. On September 30^th, $940 worth of supplies were still on hand.

5. The business delivered indoor plants to a client during September in relation to $3,200 of revenue received in advance from the client in August 2022.