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 a + sign if the adjustment increases or ( ) parentheses around the account number if the adjustment decreases the accounting equations primary element (assets, liabilities or owners equity). Also, prepare the appropriate journal entry on the back of this sheet.

1. Cash 2. Accounts Receivable 3. Prepaid Rent 4. 5. Automobiles 6. Accumulated Depreciation Office Supplies 7. Accounts Payable 8. 9. Salaries and Wages Payable Unearned Service Revenue 10. Income Tax Payable 11. Interest Payable 12. Capital Stock 13. Interest Revenue 14. Service Revenue 15. Office Supplies Expense 16. Rent Expense 17. Salaries and Wages Expense 18. Depreciation Expense 19. Interest Expense 20. Income Tax Expense

Adjustments	Assets = Liabilities + Owners Equity
Example: Incurred rent paid in previous period	(3) (16)
a. Provided consulting services to clients that will be paid next month. $3,000
b. Recognized depreciation expense for the current month. $1,500
c. Recognized office supplies used during the month. $200
d. Recorded monthly income tax incurred to be paid next month. $800
e. Provided consulting services which were paid for previously. $5,000
f. Record interest incurred on notes payable but not yet paid. $500
g. Recognize salaries and wages earned by employees but not yet paid. $2,200