TAMARISK GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31
		Debit			Credit
Cash		$17,550
Accounts Receivable		14,700
Allowance for Doubtful Accounts					$1,200
Prepaid Insurance		9,500
Land		353,200
Buildings		150,000
Accumulated Depreciation-Buildings					48,000
Equipment		196,500
Accumulated Depreciation-Equipment					91,700
Common Stock					381,500
Retained Earnings					158,117
Dues Revenue					204,200
Green Fees Revenue					5,703
Rent Revenue					17,600
Utilities Expenses		58,420
Salaries and Wages Expense		82,100
Maintenance and Repairs Expense		26,050
		$908,020			$908,020

From the trial balance and the information given below, prepare annual adjusting entries.

(1)		The buildings have an estimated life of 30 years with no salvage value (straight-line method).
(2)		The equipment is depreciated at 10% per year.
(3)		Insurance expired during the year $3,550.
(4)		The rent revenue represents the amount received for 11 months for dining facilities. The December rent has not yet been received. (Use Rent Receivable account.)
(5)		It is estimated that 12% of the accounts receivable will be uncollectible.
(6)		Salaries and wages earned but not paid by December 31, $3,821.
(7)		Dues received in advance from members $9,357, were recorded as Dues Revenue.