Requirement 1. Analyze the worksheet to determine the adjusting entries that account for the differences between the unadjusted trial balance and the adjusted trial balance. Complete the worksheet. Use letters a through e to label the five adjustments.

The balance sheet accounts have only been assigned one possible letter reference (a, b, c, d, or e). To determine the letter reference to use for each adjustment first determine the balance sheet account affected and then select the corresponding letter reference to adjust the applicable income statement account. (Depr. =Depreciation.)

Trial Balance Trial Balance Account Names Debit Credit Debit Credit Debit Credit $ $ 4,400 5,800 2,400 4,400 6,200 900 2,100 33,000 1,750 33,000 $ 8,500 $ 12,800 4,200 Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depr.-Equipment Accounts Payable Salaries Payable Geary, Capital Geary, Withdrawals Service Revenue Depr. Expense-Equipment Supplies Expense Utilities Expense Salaries Expense Insurance Expense 4,200 500 28,200 28,200 32,000 32,000 71,000 71,400 4,700 27,500 4,300 1,500 4,700 28,000 350 111,900 $ 111,900 $ 117,100 $ 117,100 Total December 31, 2016 Adjustments Unadjusted Trial Balance Debit Credit Adjusted Trial Balance Account Names Debit Credit Debit Credit $ 4,400 $ 4,400 5,800 2,400 2,100 33,000 6,200 900 1,750 33,000 $ $ $ 12,800 8,500 4,200 4,200 500 Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Geary, Capital Geary, Withdrawals Service Revenue Depreciation Expense-Equipment Supplies Expense Utilities Expense Salaries Expense Insurance Expense 28,200 28,200 32,000 32,000 71,000 71,400 4,300 1,500 4,700 27,500 4,700 28,000 350 111,900 $ 111,900 $ 117,100 $ 117,100 Total