The accounts for DX Company are listed below, identified by number. Following the list of accounts is a series of adjustments prepared by DX Company. For each adjustment, enter the number(s) of the account(s) under the respective section of the accounting equation and show the effects on the accounting equation by placing ( ) parentheses around the account number if the adjustment decreases the accounting equation element.NOTE:Since there are no account titles for net income (it is a subtotal), the net income column has been intentionally omitted.Show the correct effect in the Stockholders' Equity column so the Balances Sheet balances.

1. Cash 11. Capital Stock

2. Accounts Receivable 12. Retained Earnings

3. Prepaid Rent 13. Interest Revenue

4. Office Supplies 14. Service Revenue

5. Automobiles 15. Office Supplies Expense

6. Accumulated Depreciation 16. Rent Expense

7. Accounts Payable 17. Salaries and Wages Expense

8. Unearned Service Revenue 18. Depreciation Expense

9. Interest Payable 19. Interest Expense

10. Income Tax Payable 20. Income Tax Expense

BALANCE SHEET INCOME STATEMENT

Adjustments Assets = Liabilities + Stockholders' Equity Revenues Expenses

a. Recognized depreciation

expense for the current

month for $7,000.

b. Recognized services earned

for $12,000, payments received

the previous month

lc. Recognized expiration of prepaid

rent during the month $14,000.

d. Recorded monthly income tax

expense $10,000.

e. Provided consulting services to

clients that will pay next month for $15,000.

f. Accrued interest on loan payable

to be paid next month $3,000.