Sava Tour Ltd.
Trial Balance
December, 31, 2019
Accounts	Debit	Credit
Cash	200,500
Land	100,000
Equipment	20,000
Prepaid Insurance	10,000
Accounts Receivable	18,500
Supplies	10,000
Unearned Service Revenue		10,000
Accounts Payable		80,000
Notes Payable		40,000
Share Capital		200,000
Dividends	7,000
Service Revenue		37,000
Utilities Expense	1,000
Total	367,000	367,000

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The transactions provided for adjusting are:

1. Supplies on hand at December 31^st are $5,000.
2. An electricity service bill (utility bill) for $700 has not been recorded and will not be paid until next month.
3. Annual depreciation is $3,600 on Equipment, adjust for one month.
4. Salaries accrued at $5,000 for the month of December.
5. Insurance was prepaid for one year, adjust for one month $834.
6. Water service (utility) accrued at $500 for the month of December.
7. Half of Unearned Service Revenues were earned (performed) during the period.
8. Invoices representing $9,000 of services performed during the month have not been recorded yet.
9. Interest accrued on notes payable at the end of the month $800.
10. Billed customers for services performed $5,000.

Requirements:

1. Prepare the Adjusting entries for one month.
2. Post the transactions into the related T-Accounts.