Student Name],

Based on discussions I had with Rose, the following information is available

to you. Please record the adjusting journal entries using this information.

(1) December 31: Rose forgot to tell us about some additional students who received lessons in December. They are listed below:

lessons that they have not yet paid for:

Student

Amount owing

Ms. Greene

40

Mr. Saunders

80

Mr. Smith

20

Ms. Moore

20

(2) Rose has determined that she has office supplies remaining on hand at

December 31 costing $63.

(3) Please accrue $200 for accounting and bookkeeping fees for the work we

did for Rose during December. We will bill her in early January for this amount.

(4) Note that all of the unearned lesson revenue has been earned by

December 31.

(5)We estimated useful life of 3 years for both the printer and the laptop.

Next, post the adjusting entries to the general ledger (use the same general

ledger form as you did in Part 1).

Finally, prepare the adjusted trial balance at December 31, 2022.