Reviewing payroll records indicates that employee salaries that are due to be paid

on January $3$ include $$3,575$ in wages for the last week of December. There was no

previous balance in the Salaries Payable account at that time. Based on the

information provided, make the December $31$ adjusting journal entry to bring the

balances to the correct amounts.

Prepare journal entries to record the following adjustments:

A$.$ revenue earned but not collected, nor recorded, $$14,000$

B$.$ taxes due but not yet paid, $$2,750$

Using the unadjusted balances below, make these two adjusting entries:

Salaries due to administrative employees, but unpaid at period end, $$2,000$

Services provided to customers before year end that have not been recorded or

paid, $$12,000$

Then, prepare an adjusted trial balance $($assume accounts have normal balances$).$

Accounts payable

Accounts receivable

Administrative expense

Cash

Common stock

Prepaid insurance

Service revenue