Total the T-Accounts. Do not worry about the adj. If done right i will rate! Thank you!

A D N B E F G H J 1 T-Accounts 2 **In the T-Accounts, post your Adjusting Journal Entries, with "ADJ" in the date field.** 3 Cash Accounts Payable 5 BEG 14,300 4,550 BEG 3 4 01 6 7 8 Balance Wages Payable Balance o o Interest Payable Accounts Receivable 2,250 BEG Balance Balance 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 Office Supplies 750 Utilities Payable 150 Beg BEG Balance Balance Prepaid Rent Telephone Payable 175 BEG Balance Balance Unearned Revenue 12/1 Land 85,000 85,000 Balance Balance Building Notes Payable 2000 Journal Entries - December T-Accounts Unadjusted Trial Balance Adjusting Journal Entries Ready A B E F Notes Payable 37 38 39 40 D Building 35,000 35,000 12/1 Balance Balance 41 Accumulated DepreciationBuilding Kim, Capital 16,000 BEG 120,000 12/1 Balance Balance Kayaks 4,800 Kim, Withdrawals 150 BEG BEG Balance Balance Accumulated Depreciation - Kayaks Kayak Rental Revenue (Service Revenue) 4,400 BEG Balance 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 Balance Supllies Expense Rent Expense 1,200 BEG Balance Balance Depreciation Exp. - Building Wages Expense 1,500 BEG Balance Balance Depreciation Exp. - Kayaks Journal Entries - December T-Accounts Utilities Expense Unadjusted Trial Balance Adjusting Journal Entries Ac Ready 73 Depreciation Exp. - Kayaks Utilities Expense 150 BEG Balance Balance Interest Expense 74 75 76 77 78 79 80 81 82 83 84 85 86 87 Telephone Expense 175 BEG Balance Balance December Transactions: Dec. 1 Amber Kim, Owner contributed land on the river (worth $85,000) and a small building to use as a rental office (worth $35,000) in exchange for capital. (First transaction has been done for you - see Journal Entries and T-Accounts) 1 Prepaid $3,000 for three months' rent on the warehouse where the company stores the kayaks. 2 Purchased kayaks signing a note payable for $7,200 4 Purchased office supplies on account for $500. 9 Received $4,700 cash for kayak rentals to customers. 15 Rented kayaks to customers for $3,500, but will be paid next month. 16 Received a $850 deposit from a kayak rental group that will use the kayaks next month. 18 Paid the utilities ($150) and telephone bills ($175) from last month. 19 Paid various accounts payable, $2,000. 20 Received bills for the telephone ($250) and utilities ($300) which will be paid later. 30 Paid wages of $1,800. 31 Amber Kim withdrew cash of $400 from the business