The unadjusted trial balance and adjustment data of Myla's

Motors at December 31 comma 2014

,

follow:

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2015

transactions:

a.

On January

4, Myla's

Motors paid wages of $ 1 comma 000

.

Of this, $ 600

of this related to the accrued wages recorded on December

31

.

b.

On January

10, Myla's

Motors received $ 1 comma 000

for Service Revenue. Of this, $ 800

is related to the accrued Service Revenue recorded on December

31

.