Requirement a. Requirement b. PRICE CORPORATION PRICE CORPORATION General Journal, Year 1 T-Accounts, Year 1 Event Account Titles Debit Credit Assets Liabilities Stockholders' Equity Accounts Payable Common Stock Jan. 1 Cash Bal Bal Mar.1 Unearned Revenue Retained Earnings Bal Bal Apr.14 Bal Accounts Receivable Salaries Payable Dividends June 30 Bal Bal Bal July 5 Supplies Service Revenue Bal Aug. 1 Prepaid Rent Bal Aug. 8 Bal Rent Expense Bal Sept. 1 Salaries Expense Sept. 9 Bal Oct. 5 Supplies Expense Nov. 2 Bal Adjusting Entries Dec. 31 Dec. 31 Dec. 31 Dec. 31