Rocky Company, Inc. December $31,2025$

Unadjusted Trial balance

This assignment must be HANDWantTEN. Typed assignments will not be accepted.

Part $1$: Prepare adjusting journal entries using the unadjusted trial

balance on the previous page and the information provided below. Use only the

account names provided on the previous page $($do not create any. Use only the

names$).$

The prepaid insurance balance reflects a $12-$month insurance policy which

started on Sept. $1,2025,$ and no adjustments were made from Sept. $1-$ Dec.

$31,2025.$ Write the adjusting journal entry for Dec. $31,2025.$

Additional depreciation expense of $$10,000$ needs to be recorded for the year

ended $2025$

Additional wages due to employees of $$4,000($ $$4,000$ more than the recorded

$$3,000$ balance$)$ needs to be recorded at year end. These wages will be paid

to employees on January $9,2026.($next month$)$

The company has completed $$9,900$ of the $$16,900$ in unearned revenue as

of Dec. ${31}^{st}$

In Dec. the company provided services worth $$3,000$ to clients that were not

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On Dec ${31}^{th}$ the company completed a physical count of their supplies and

determined that only $$4,000$ of supplies are still on hand.

This assignment must be HANDWRITTEN. Typed assignments will not be accepted.

Part $2$: Post the adjusting journal entries to t$-$accounts:

$($Hints on getting started: Above each T$-$account, write the account name of each account affected by

an adjusting joumal entry $($you may nat need to use all of the I$-$accounts$).$ Write in the unadjusted

balance for each of these accounts $($from page $1)...$the unadjusted balance might be a debit, a cred or zero balance. Now you are ready to post your adjusting journal entries from page $2$ onto the

or zero balance. Now you are ready to post your adjusting journal corresponding T$-$accounts and then calculate adjusted balances.$)$