The unadjusted trial balance for Lamb Company at December 31, 2025 is as follows: The following information was prepared by Lamb Company's controller to help prepare the December 31, 2025 adjusting entries: 1. The company has earned revenue totaling $6,000 that has not been invoiced. 2. The expired portion of prepaid rent is $750. 3. The earned portion of the Unearned revenue at December 31,2025 is $2,750 4. Depreciation expense for the Equipment has been calculated as $12,000. 5. Employees have earned but have not been paid salaries of $6,800. Required: a) Prepare the adjusting entries that Lamb Company should record at the year ended December 31, 2025 b) Prepare the appropriate reversing entries relating to the adjustments made in (a) above Lang Company completed the following petty cash transactions during April 2025 Required: a) Prepare a journal entry to record the establishing the petty cash fund. b) Prepare a journal entry to record the reimbursement and increase of the fund to $125. (from $100 to $125 ) c) Now assume Part (b) did not happen. Instead, the fund decreased from $100 to $75. Prepare a journal entry to record the reimbursement and decrease of the fund The Brown Company bank statement for September 30,2025 showed a balance of $1,681.50. The company's cash account showed a $1,305.20 debit balance. The following information was also available. (a) A customer's cheque for $90 marked NSF was returned to Brown Company by the bank. The bank charged the company's account a $10 processing fee. (b) The September 30 cash receipts, $1,250, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the bank statement. (c) A $15.10 debit memorandum for cheques printed by the bank was included with the cancelled cheques. (d) Outstanding cheques amounted to $1,141.40 (e) A customer's note for $920 was collected by the bank A collection fee of $20 was deducted by the bank. (f) Included with the cancelled cheques was a cheque for $300, drawn on another company, The Browne Bros. The Brown Company does not do business with The Browne Bros. Required: a) Prepare a bank reconciliation in good form at September 30,2025. b) Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation. Johnson Co. beqan operations on Januarv 1.2025 Durina the next 2 vears they comnleted a Marin Ltd. started the year with a balance owing from Stratford Inc. of $31,200. After several phone calls, on Feb. 1, 2025, Stratford offered to sign a 5% note for the balance owing. The note is due May 1, 2025. Marin has a calendar year end and adjusts its accounts monthly. On May 5, Marin Ltd. was notified that Stratiord Inc. went bankrupt and would not be paying off its debis. Required: Prepare all journal entries and month-end adjusting entries from Feb. 1, 2025 to May 5, 2025 for Marin Ltd. The unadjusted trial balance for Lamb Company at December 31, 2025 is as follows: The following information was prepared by Lamb Company's controller to help prepare the December 31, 2025 adjusting entries: 1. The company has earned revenue totaling $6,000 that has not been invoiced. 2. The expired portion of prepaid rent is $750. 3. The earned portion of the Unearned revenue at December 31,2025 is $2,750 4. Depreciation expense for the Equipment has been calculated as $12,000. 5. Employees have earned but have not been paid salaries of $6,800. Required: a) Prepare the adjusting entries that Lamb Company should record at the year ended December 31, 2025 b) Prepare the appropriate reversing entries relating to the adjustments made in (a) above Lang Company completed the following petty cash transactions during April 2025 Required: a) Prepare a journal entry to record the establishing the petty cash fund. b) Prepare a journal entry to record the reimbursement and increase of the fund to $125. (from $100 to $125 ) c) Now assume Part (b) did not happen. Instead, the fund decreased from $100 to $75. Prepare a journal entry to record the reimbursement and decrease of the fund The Brown Company bank statement for September 30,2025 showed a balance of $1,681.50. The company's cash account showed a $1,305.20 debit balance. The following information was also available. (a) A customer's cheque for $90 marked NSF was returned to Brown Company by the bank. The bank charged the company's account a $10 processing fee. (b) The September 30 cash receipts, $1,250, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the bank statement. (c) A $15.10 debit memorandum for cheques printed by the bank was included with the cancelled cheques. (d) Outstanding cheques amounted to $1,141.40 (e) A customer's note for $920 was collected by the bank A collection fee of $20 was deducted by the bank. (f) Included with the cancelled cheques was a cheque for $300, drawn on another company, The Browne Bros. The Brown Company does not do business with The Browne Bros. Required: a) Prepare a bank reconciliation in good form at September 30,2025. b) Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation. Johnson Co. beqan operations on Januarv 1.2025 Durina the next 2 vears they comnleted a Marin Ltd. started the year with a balance owing from Stratford Inc. of $31,200. After several phone calls, on Feb. 1, 2025, Stratford offered to sign a 5% note for the balance owing. The note is due May 1, 2025. Marin has a calendar year end and adjusts its accounts monthly. On May 5, Marin Ltd. was notified that Stratiord Inc. went bankrupt and would not be paying off its debis. Required: Prepare all journal entries and month-end adjusting entries from Feb. 1, 2025 to May 5, 2025 for Marin Ltd