Suppb DYNACLEAN AIR PURUTCATION SYSTEMS THA Balance November 2007 Balance Account Title Debit Credit Casb 5 7100 Accounts receivable 19,800 Prepaid rent 2.400 Supplier 1,200 Equipment 19,700 Accumulated depreciation 5 3.600 Accounts payable 3.300 Salary payable Unearned service revenue 2,800 Dinah Klein, capital 40,000 Dinah Kiein, withdrawals 9,800 Service terene Salary expense 3.800 Rent expense Depreciation expense Advertising expense 1.500 Supplies expense Total 563.300 565,300 Adjustment data at November 30: a. Unearned service revenue still unearned, $1,100. b. Prepaid rent still in force, $400. c. Supplies used during the month, $1,000. d. Depreciation for the month, $400. e. Accrued advertising expense, $600. (Credit Accounts Payable.) f. Accrued salary expense, $500. Requirements 1. As directed by your instructor, open T-accounts (or four- column accounts) for the accounts listed in the trial bal- ance, inserting their November 30 unadjusted balances. (pp. 141-142, 80) 2. Journalize the adjusting entries and post to the T-accounts. Key the journal entries and the posted amounts by letter. Show the ending balance of each account. (pp. 141-142) continued... hapter 3