Requirements

1.

Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to label the four adjustments.

2.

Prepare each adjusting journal entry calculated in Requirement 1. Date the entries and include explanations. The balance sheet accounts have only been assigned one possible letter reference, in order, (a, b, c, or d). 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.

USA Jobs Employment Service Worksheet April 30, 2016 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Account Names Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Salaries Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense-Equipment Supplies Expense Total Debit Credit Debit Credit Debit Credit $ 700 700 5,100 700 32,200 4,500 900 32,200 S 13,700 S 14,500 900 23,500 23,500 4,600 4,600 9,400 10,000 3,100 1,500 800 200 2,200 1,500 S 46,600S 46,600 $ 48,900 $ 48,900