the problem I'm having is that there is not enough rows on cash and service revenue to fit everything so I'm not exactly sure what to do and i cant do the adjusted trial balance, income statement etc. without the information completed. Any solutions?

Aug. (The following information applies to the questions displayed below.] Tony and Suzie graduate from college in May 2021 and begin developing their new business. They begin by offering clinics for basic outdoor activities such as mountain biking or kayaking. Upon developing a customer base, they'll hold their first adventure races. These races will involve four-person teams that race from one checkpoint to the next using a combination of kayaking, mountain biking, orienteering, and trail running. In the long run, they plan to sell outdoor gear and develop a ropes course for outdoor enthusiasts. On July 1, 2021, Tony and Suzie organize their new company as a corporation. Great Adventures Inc. The articles of incorporation state that the corporation will sell 31.000 shares of common stock for $1 each. Each share of stock represents a unit of ownership. Tony and Suzie will act as co-presidents of the company. The following transactions occur from July 1 through December 31. Jul. 1 Sell $15,5ee of common stock to Suzie. Jul. 1 Sell $15,589 of common stock to Tony. Jul. 1 Purchase a one-year insurance policy for $5,288 ($448 per month) to cover injuries to participants during outdoor clinics. Jul. 2 Pay legal fees of $1,200 associated with incorporation. Jul. 4 Purchase office supplies of $1,500 on account. Jul. 7 Pay for advertising of $330 to a local newspaper for an upcoming mountain biking clinic to be held on July 15. Attendees will be charged $40 on the day of the clinic. Jul 8 Purchase 1e mountain bikes, paying $12,78e cash. Jul. 15 On the day of the clinic, Great Adventures receives cash of $3,200 from 80 bikers. Tony conducts the mountain biking clinic. Jul. 22 Because of the success of the first mountain biking clinic, Tony holds another mountain biking clinic and the company receives $3,55e. Jul. 24 Pay $8ee to a local radio station for advertising to appear immediately. A kayaking clinic will be held on August 10, and attendees can pay $11e in advance or $160 on the day of the clinic. Jul. 30 Great Adventures receives cash of $7,7ee in advance from 70 kayakers for the upcoming kayak clinic. Aug. 1 Great Adventures obtains a $33,eee low-interest loan for the company from the city council, which has recently passed an initiative encouraging business development related to outdoor activities. The loan is due in three years, and 6% annual interest is due each year on July 31. 4 The company purchases 14 kayaks, paying $19,500 cash. Aug. 10 Twenty additional kayakers pay $3,280 ($160 each), in addition to the $7,7ee that was paid in advance on July 30, on the day of the clinic. Tony conducts the first kayak clinic. Aug. 17 Tony conducts a second kayak clinic, and the company receives $12,180 cash. Aug. 24 Office supplies of $1,500 purchased on July 4 are paid in full. 1 To provide better storage of mountain bikes and kayaks when not in use, the company rents a storage shed for one year, paying $2,640 ($220 per month) in advance. Sep. 21 Tony conducts a rock-climbing clinic. The company receives $15, 200 cash. Oct. 17 Tony conducts an orienteering clinic. Participants practice how to understand a topographical map, read an altimeter, use a compass, and orient through heavily wooded areas. The company receives $19,888 cash. Dec. 1 Tony decides to hold the company's first adventure race on December 15. Four-person teams will race from checkpoint to checkpoint using a combination of mountain biking, kayaking, orienteering, trail running, and rock-climbing skills. The first team in each category to complete all checkpoints in order wins. The entry fee for each team is $530. Dec. 5 To help organize and promote the race, Tony hires his college roommate, Victor. Victor will be paid $60 in salary for each team that competes in the race. His salary will be paid after the race. Dec. 8 The company pays $1,700 to purchase a permit from a state park where the race will be held. The amount is recorded as a miscellaneous expense. Dec. 12 The company purchases racing supplies for $2,488 on account due in 30 days. Supplies include trophies for the top-finishing teams in each category, promotional shirts, snack foods and drinks for participants, and field markers to prepare the racecourse. Dec. 15 The company receives $21,280 cash from a total of forty teams, and the race is held. Dec. 16 The company pays Victor's salary of $2,480. Dec. 31 The company pays a dividend of $3,680 ($1,800 to Tony and $1,880 to Suzie). Dec. 31 Using his personal money, Tony purchases a diamond ring for $5,200. Tony surprises Suzie by proposing that they get married. Suzie accepts and they get married! The following information relates to year-end adjusting entries as of December 31, 2021. a. Depreciation of the mountain bikes purchased on July 8 and kayaks purchased on August 4 totals $8.300. b. Six months of the one-year insurance policy purchased on July 1 has expired. c. Four months of the one-year rental agreement purchased on September 1 has expired. d. Of the $1,500 of office supplies purchased on July 4. $250 remains. e. Interest expense on the $33.000 loan obtained from the city council on August 1 should be recorded. f. Of the $2,400 of racing supplies purchased on December 12. $170 remains g. Suzie calculates that the company owes $13,100 in income taxes. Sep. Prepaid Insurance Cash 25.140 Beg Bal Jul. 1 Beg Bal Jul. 1 5,280 2,840 Dec. 31 Jul. 1 Jul. 15 End. Bal. 2.840 End. Bal. 25.140 Prepaid Rent Supplies (Office) Beg Bal. Sep. 1 Beg. Bal. Jul. 4 2.640 880 Dec. 31 1,500 1.250 (Dec. 31 End. Bal. 1.780 End. Bal. 250 Supplies (Racing) Equipment (Bikes) Beg Bal Beg Bal. Dec. 12 2.400 2.230 Dec. 31 Jul. 8 12.700 End. Bal. 170 End. Bal 12.700 Equipment (Kayaks) Accumulated Depreciation Beg Bal. Beg Bal Aug. 4 19,500 8.300 Dec. 31 End. Bal. 19.500 End. Bal. 8.300 Accounts Payable Deferred Revenue Beg. Bal. Aug. 24 Beg. Bal Aug. 10 1.500 7.700 7.700 Jul 30 1,500 Jul. 4 2.400 Dec. 12 2.400 End. Bal. End. Bal. 0 Interest Payable Income Tax Payable Beg. Bal. Beg 825 Dec 31 13.100 Dec. 31 End. Bal. 825 End. Bal. 13.100 Notes Payable Common Stock Beg Bal Beg. Bal. 31.000 33.000 Aug. 1 End. Bal. 33.000 End. Bal. 31.000 Dividends Service Revenue (Clinic) 6.750 Beg Bal Beg. Bal Dec. 31 3.600 End. Bal. 3.800 End. Bal. 6.750 Service Revenue (Racing) Advertising Expense Beg Bal. Beg. Bal. Jul. 7 21,200 Dec. 15 Jul. 24 End. 330 800 1.130 End. Bal. 21,200 Legal Fees Expense Miscellaneous Expense Beg Bal Beg Bal Jul. 2 1,200 Dec. 8 1.700 End. Bal. 1,200 End. Bal. 1.700 Salaries Expense Depreciation Expense Beg. Bal. Dec. 16 Beg Bal Dec. 31 24,000 8,300 End. Bal. 24,000 End. Bal. 8,300 Insurance Expense Rent Expense Beg Bal. Dec. 31 Beg Bal. Dec. 31 2,840 880 End. Bal. 2.840 End. Bal. 880 Supplies Expense (Office) Supplies Expense (Racing) Beg. Bal. Beg Bal. Dec. 31 1.250 Dec. 31 2.230 End. Bal. 1.250 End. Bal. 2.230 Interest Expense Income Tax Expense Beg. Bal Dec. 31 Beg Bal. Dec. 31 825 13.100 End. Bal. 825 End. Bal. 13.100 Credit GREAT ADVENTURES, Inc. Adjusted Trial Balance December 31, 2021 Accounts Debit Cash Prepaid Insurance Prepaid Rent Supplies (Office) Supplies (Racing) Equipment (Bikes) Equipment (Kayaks) Accumulated Depreciation Accounts Payable Income Tax Payable Interest Payable Notes Payable Common Stock Dividends Service Revenue (Clinic) Service Revenue (Racing) Advertising Expense Depreciation Expense Income Tax Expense Insurance Expense Interest Expense Legal Fees Expense Miscellaneous Expense Rent Expense Salries Expense Supplies Expense (Office) Supplies Expense (Racing) Totals S S 0