Reference comb he icon Worksheet December 31, 2018 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Debit Credit Account Names Debit Credit Debit Credit $ 4.400 $ 3,500 1,200 6,200 (a) s 100 4.400 6,300 1,000 2.200 800 (b) s (c) 1.200 200 600 500 28.000 28,000 $ 200 $ 8,700 (d) 3.500 12.200 5,500 4,000 (e) 500 Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries Payable Gillmore, Capital Gillmore, Withd wals Service Revenue Depreciation Expense-Equip. Supplies Expense Utilities Expense Salaries Expense Insurance Expense 4,000 500 9.000 credits. Se 9,000 has not y 27,500 27,500 81.000 (a) 100 81,100 (d) 3,500 1,200 (b) 5,600 28,000 3,500 1,200 5.600 28.500 200 106,800 $ 106,800 (e) 500 200 @ $ $ 102,700 $ 102,700 5,500 5,500 $ $ Total n click Choc Print Done Requirement 2. Journalize the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. As of December 31, Gilmore had performed $100 of servic[ revenue but has not yet billed customers. Breview the word Accounts and Explanation Debit Date Credit (a) Dec. 31 Choose from any list or enter any number in the input fields and then click Check Answer, 4 parts remaining Clear All 27,500 (a) 100 500 3,500 200 1,200 5,600 28,500 500 Gillmore, Capita Gillmore, Withdr Accounts Payable Service Revenu Accounts Receivable Accumulated Depreciation-Equipment Depreciation Ex Cash Supplies Expen: Depreciation Expense-Equipment Utilities Expense Equipment Salaries Expens Gillmore, Capital Gillmore, Withdrawals Insurance Expel Insurance Expense Total Office Supplies Prepaid Insurance Requirement 2. Salaries Expense a. As of Decemb Salaries Payable Service Revenue Review the work Supplies Expense Date Utilities Expense (a) Dec. 31 200 200 100 $ 5,500 $ 106,800 $ Select the explanation on the last line of lot yet billed customers. Debit Credit