The unadjusted trial balance of

WonderWonder

Anvils at

DecemberDecember

3131,

20182018,

and the data for the adjustments follow:

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(Click the icon to view the adjusting data.)Read the requirements

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.

Requirement 1. Prepare the adjusting entries, and post to the accounts. T-accounts have been opened using the balances from the unadjusted trial balance.

Begin by preparing the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

a. Unearned Revenue still unearned at

DecemberDecember

3131,

$ 1 comma 200$1,200.

Date			Accounts and Explanation	Debit	Credit
Dec. 31
Adj. (a)

Adjustment data:

a.	Unearned Revenue still unearned at DecemberDecember 3131, $ 1 comma 200$1,200.
b.	Prepaid Rent still in force at DecemberDecember 3131, $ 2 comma 600$2,600.
c.	Office Supplies used, $ 500$500.
d.	Depreciation, $ 380$380.
e.	Accrued Salaries Expense at DecemberDecember 3131, $ 330$330.

Wonder Anvils
Unadjusted Trial Balance
December 31, 2018
		Balance
	Account Title	Debit	Credit
	Cash	$20,550
	Accounts Receivable	13,000
	Prepaid Rent	2,750
	Office Supplies	1,800
	Equipment	30,000
	Accumulated DepreciationEquipment		$8,000
	Accounts Payable		6,600
	Salaries Payable		0
	Unearned Revenue		5,200
	Wonder, Capital		32,500
	Wonder, Withdrawals	3,000
	Service Revenue		21,000
	Salaries Expense	2,200
	Rent Expense	0
	Depreciation ExpenseEquipment	0
	Supplies Expense	0
	Total	$73,300	$73,300