Required:

1.

Journalize each transaction in a two-column journal starting on Page 1. (Do not insert the account numbers in the journal at this time.)

2.

Post the journal to a ledger of four-column accounts. Add the appropriate posting reference to the journal.

3.

Prepare an unadjusted trial balance.

4.

At the end of July, the following adjustment data were assembled. Analyze and use these data to complete requirements (5) and (6).

(a)	Insurance expired during July is $405.
(b)	Supplies on hand on July 31 are $1,600.
(c)	Depreciation of office equipment for July is $750.
(d)	Accrued receptionist salary on July 31 is $180.
(e)	Rent expired during July is $2,400.
(f)	Unearned fees on July 31 are $2,500.