The trial balance is in the other pictures. I don't know how to attach them together. 
Excel File Edit View Insert Format Tools Data Window Help AutoSave OFF ROES ACC 2201 Excel assign 2 -v1 - studen Home Insert Draw Page Layout Formulas Data Review View Tell me Calibri (Body) 11 Paste gb Wrap Text BI U General v Y V Merge & Center $ % G95 A A 42 Additional information: 43 1) The mortgage payable has a 5% interest rate. Interest is paid on the first day of August for the previous 12 month's interest 44 2) On December 31, 2020, half of the unearned revenue was still unearned 45 3) A physical count of supplies shows $790 on hand on December 31, 2020 46 4) The building has an estimated useful life of 40 years. 47 5) The equipment has an estimated useful life of twelve years. 48 6) Service revenue earned but not recorded at December 31, 2020, was $8,700 49 7) Salaries of $4,400 have been incurred but are unpaid at December 31, 2020. Payday will be on January 4, 2021 50 8) During the next fiscal year, $18,400 of the mortgage payable is to be repaid 51 9) The 12-month insurance policy was purchased for $5,040 cash on February 1, 2020 52 53 54 55 REQUIRED: 56 57 Part A Adjusting Journal Entries 58 59 Record all appropriate adjusting entries using the General Journal format provided below. 60 Select the most appropriate account name from the drop down list in each space and enter the transaction amount in the DR and CR spaces. 61 No explanations are required. Select NO ENTRY in both the debit and credit account boxes if applicable. 62 Excel File Edit View Insert Format Tools Data Window Help AutoSave OFF ROES ACC 2201 Excel assign 2 -v1 - studen Home Insert Draw Page Layout Formulas Data Review View Tell me Calibri (Body) 11 Paste gb Wrap Text BI U General v Y V Merge & Center $ % G95 A A 42 Additional information: 43 1) The mortgage payable has a 5% interest rate. Interest is paid on the first day of August for the previous 12 month's interest 44 2) On December 31, 2020, half of the unearned revenue was still unearned 45 3) A physical count of supplies shows $790 on hand on December 31, 2020 46 4) The building has an estimated useful life of 40 years. 47 5) The equipment has an estimated useful life of twelve years. 48 6) Service revenue earned but not recorded at December 31, 2020, was $8,700 49 7) Salaries of $4,400 have been incurred but are unpaid at December 31, 2020. Payday will be on January 4, 2021 50 8) During the next fiscal year, $18,400 of the mortgage payable is to be repaid 51 9) The 12-month insurance policy was purchased for $5,040 cash on February 1, 2020 52 53 54 55 REQUIRED: 56 57 Part A Adjusting Journal Entries 58 59 Record all appropriate adjusting entries using the General Journal format provided below. 60 Select the most appropriate account name from the drop down list in each space and enter the transaction amount in the DR and CR spaces. 61 No explanations are required. Select NO ENTRY in both the debit and credit account boxes if applicable. 62
