The unadjusted and adjusted trial balances for American Leaf Company on October 31, 2016, follow:

American Leaf Company

UNADJUSTED TRIAL BALANCE

October 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	15.00
2	Accounts Receivable	39.00
3	Supplies	11.00
4	Prepaid Insurance	20.00
5	Land	27.00
6	Equipment	38.00
7	Accumulated Depreciation-Equipment		8.00
8	Accounts Payable		27.00
9	Wages Payable
10	Sloane Kissel, Capital		92.00
11	Sloane Kissel, Drawing	9.00
12	Fees Earned		72.00
13	Wages Expense	24.00
14	Rent Expense	9.00
15	Insurance Expense
16	Utilities Expense	4.00
17	Depreciation Expense
18	Supplies Expense
19	Miscellaneous Expense	3.00
20	Totals	199.00	199.00

Journalize the five entries that adjusted the accounts at October 31, 2016. None of the accounts were affected by more than one adjusting entry. Refer to the Chart of Accounts for exact wording of account titles.

Adjusted Trial Balance

American Leaf Company

ADJUSTED TRIAL BALANCE

October 31, 2016

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	15.00
2	Accounts Receivable	43.00
3	Supplies	4.00
4	Prepaid Insurance	7.00
5	Land	27.00
6	Equipment	38.00
7	Accumulated Depreciation-Equipment		11.00
8	Accounts Payable		27.00
9	Wages Payable		1.00
10	Sloane Kissel, Capital		92.00
11	Sloane Kissel, Drawing	9.00
12	Fees Earned		76.00
13	Wages Expense	25.00
14	Rent Expense	9.00
15	Insurance Expense	13.00
16	Utilities Expense	4.00
17	Depreciation Expense	3.00
18	Supplies Expense	7.00
19	Miscellaneous Expense	3.00
20	Totals	207.00	207.00

Chart of Accounts

CHART OF ACCOUNTS

American Leaf Company

General Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
14	Prepaid Insurance
15	Land
16	Equipment
17	Accumulated Depreciation-Equipment

	LIABILITIES
21	Accounts Payable
22	Wages Payable

	EQUITY
31	Sloane Kissel, Capital
32	Sloane Kissel, Drawing

	REVENUE
41	Fees Earned

	EXPENSES
51	Wages Expense
52	Rent Expense
53	Insurance Expense
54	Utilities Expense
55	Depreciation Expense
56	Supplies Expense
57	Miscellaneous Expense

Journal

Journalize the five entries that adjusted the accounts at October 31, 2016. None of the accounts were affected by more than one adjusting entry. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 1

JOURNAL

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1		Adjusting Entries
2
3
4
5
6
7
8
9
10
11