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Suppies Equipment Accounts Payable Common Stock Retained Earning Dividends Service Fees Eamed Wages pense Total 2.520 4440 760 2.500 5.000 200 4.650 1.020 $12.910 512.910

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Suppies Equipment Accounts Payable Common Stock Retained Earning Dividends Service Fees Eamed Wages pense Total 2.520 4440 760 2.500 5.000 200 4.650 1.020 $12.910 512.910 The following information is also available: 1. The balance in Prepaid Rent was the amount paid on June 1 for the first 2 months rent 2. Supplies on hand at June 30 were 5950, 3. The equipment purchased June 1, has an estimated life of 5 years 4. Unpaid wages at June 30 were $450 5. Utility services used during June were estimated at $650. A bill is expected early in July 6. Fees earned for services performed but not yet billed on June 30 were $380. The firm uses the account Fees Receivable to reflect amounts due but not yet billed. Required Prepare the adjusting entries needed at June 30 for the general journal. General Journal Date Description Ref. Debat Credit 0 To record une rent experts 30 To record une supplies expense 2 To record juna donecon 14 To record und june 20 3D . To record estimated june utilis egese 30 To record foscared but not led in June Adjusting Entries De Cupe sendedes Erst month of operation on Mandaluatemat will be prepared. The adjusted accordance was follows DOME CATICLANNER Ultrace E dolore marche 2.5 Unpad ute Creo The following information is also available: 1. The balance in Prepaid Rent was the amount paid on June 1 for the first 2 months rent 2. Supplies on hand at June 30 were 3950. 3. The equipment, purchased June 1, basan estimated life of 5 years. 4. Unpaid wages at June 30 were 3450 5. Utility services used during June were estimated at 5650. A bill is expected early in July, 6. Fees earned for services performed but not yet billed on June 30 were $380. The firm uses the account Fees Receivable to reflect amounts due but not yet billed Required Prepare the adjusting entries needed at june 30 for the general Journal General Journal Description Ref. Debit Credit June 30 . 5 Date To record June rent expense 22 2 To record une supplies expert 20 = To record june depreciation 30 4 To record unpaid wages at Line 20 30 . To record sed juulisense 30 To record fees earned but not billede Adjusting Entries Dole Carpet Cleaners ended its first month of operations on June 30. Monthly financial statements will be prepared. The unadjusted account balances are as follows: DOLE CARPET CLEANER Unajuatedral Balance June 2015 Detail Grade 1900 Prendere Suos 1.000 Nam Duis The following informadon is also available: 1. The balance in Prepaid Rent was the amount paid on June 1 for the first 2 months' rent. 2. Supplies on hand tune 30 were 1950. 3. The equipment purchased june 1, has an estimated life of 5 years. 4. Unpaid wage at June 30 were 5450 5. Utility services used during June were estimated at 5650. A bill is expected early in July 6. Fees earned forces performed but not yet bited on June 30 were $380. The firm uses the account Fees Receivable to reflect amounts doe but not yet beled Required Prepare the adjusting entries needed at june 30 for the Required Prepare the adjusting entries needed at June 30 for the general journal. General Journal Date Description Ref. Debit Credit June 30 (1) $ $ To record June rent expense. 30 (2) To record June supplies expense. 30

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