the following unadjusted trial balance is for Power and Demolition Company as of year-end for the April 30, 2015 fiscal year. The April 30, 2014 credit balance of the owner's equity account is $46,900, and the owner invested $40,000 cash in the company during 2015.

NO.	Account Title	Debit	Credit
101	Cash	$7,000
126	Supplies	$16,000
128	Pre-paid insurance	$12,600
167	Equipment	$200,000
168	Accumulated depreciation equipment		$14,000
201	Accounts payable		$6,800
251	Long-term notes payable		$30,000
301	Bonn, equity		$86,900
302	Bonn, withdrawals	$12,000
401	Demolition fees earned		$187,000
623	Wage expense	$41,400
633	Interest expense	$3,300
640	Rent expense	$13,200
683	Property tax expense	$9,700
684	Repairs expense	$4,700
690	Utilities expense	$4,800
	TOTALS	$324,700	$324,700

The supplies available at the end of fiscal 2015 year are at a cost of $7,900.

The cost of expired insurance for the fiscal year is $10,600.

Annual depreciation on equipment is $7,000; no other depreciation adjustment was made in 2015.

The April utilities expense of $800 is not included in the adjusted trial balance, because the bill arrived after the trial balance was prepared. The $800 amount owed needs to be recorded..

The company's employees have earned $2000 of accrued wages in the fiscal year.

The rent expense not yet paid or recorded in the fiscal year is $3000.

Additional property taxes of $550 have been assessed for the fiscal year, but have not yet been paid or recorded in the accounts.

The $300 accrued interest for April has not yet been paid and reported.

Instructions:

a) Journalize the following adjusting entries as of fiscal year-end April 30, 2015.

PART 2A	Power and Demolition Co, Adjustment April 30, 2015
Adjust #	Account Names			Debit	Credit
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