REGULAR TRANSACTIONS NOT RECORDED YET:

TRANSACTION $1$

TRANSACTION $2$

TRANSACTION $3$

TRANSACTION $4$

TRANSACTION $5$

WOF sent customer promotional mailers worth $$800$ to potential customers

in the area to attract new customers in hopes of starting off $2023$ with a bang.

WOF paid for and sent the mailers in December $2022.$

WOF landed a new corporate customer, Amazon, in December $2022$ who

wanted to pay $$60,000$ for a $12$ month subscription to the dog walking service.

The subscription starts on January $1,2023.$ Amazon was very excited for the

opportunity and they paid for the subscription in December $2022.$

WOF paid for insurance in advance for a new policy covering her dog walking

business for the year of $2023($January $1-$ June $30).$ She paid cash of $$6,000$ for

WOF bought bags, leashes, and treats amounting to $$1,300$ with her local pet

supply warehouse in December $2022.$

During December, WOF had received a payment from collected $$5,000$ from a

customer $($who had previously paid on accounts$)$ and did not record it$.$

ADJUSTING TRANACTIONS NOT RECORDED YET:

NOTE: Adjusting entries are generally recorded every month, and all prior month's entries have been

properly recorded. Only the below AJE's for December still need to be recorded.

TRANSACTION $1$

TRANSACTION $2$

TRANSACTION $3$

TRANSACTION $4$

TRANSACTION $5$

WOF pays their employees every Tuesday. The $2022$ year ended on a Friday,

but they did not pay the employees for the three days they worked in $2022$

until the following week $($which was in January $2023).$ This amount totaled

WOF pre$-$paid the December $2022$ rent, but did not record the rent expense for

the office for the month of December $2022$ of $$4,500.$

WOF had cleaning services done in December $2022.$ Ryan found the invoice

on his desk for $$750$ and it was not due until January.

WOF did not send an invoice to a customer for the month of December $2022$

dog walking services of $$7,500.$

WOF noticed in the unearned revenue balance, that $$14,000$ of the balance

was earned by dog walking for her customers in December $2022.$ Ryan had not