Required:

Prepare a trial balance in proper form for Bukhary enterprise at December 31, 2019.

3. The ledger of Maju Enterprise on January 31, 2020, includes the following selected accounts before adjusting entries.

Account	Debit	Credit
Prepaid Insurance	2,400
Supplies	1,500
Equipment	30,000
Accumulated DepreciationEquipment		5,000
Unearned Service Revenue		6,000
Salaries Expense	10,000

An analysis of the accounts shows the following:

1. Insurance expires at the rate of RM 200 per month.

2. Supplies on hand total RM 500.

3. The equipment depreciates RM 150 per month.

4. Half (1/2) of the unearned revenue was earned in January.

Required:

Prepare the adjusting entries for the month of January