+ Automatic Zoom : Principles of Accounting I Your Name: Date Score Points Tutor Chapter 3 (part 3 of 4) Submitted Initials Written Cycle Project Instructor: Version 33 Instructions: Below is the unadjusted trial balance for Central Advertising Inc. Record the adjusting entries in the General Journal. Then post your adjusting entries in the t-accounts provided and prepare an adjusted trial balance. General Journal PR De Central Advertising Inc The Balance August 31, 2003 ret $19075 3000 Accounts Receivable Prepaid Insurance Advertising Supplies Equipment Accounts Payable Uneamed Revenue Notes Payable Common Stock Dividends Advertising Revenue Uity Expense 5425 4000 5000 13000 2000 14000 $36425 $36425 One month of interest on the notes payable is $50 The company has performed $1750 of advertising services for a customer who has not been billed yet. An inventory of advertising supplies reveals that $700 remain unused . The depreciation on equipment for the month of August is $200 The company has completed 52000 of the work for which you were prepaid on 820 The company has used $175 of phone and internet services for which no bill has been received One month of the 6-month insurance policy purchased has expired (been used) Cash Accounts Receivable $3000 Prepaid Insurance $19075 Equipment Advertising Supplies $2000 $8000 Accounts Payable $425 Uneared Revenue $4000 Notes Payable $5000 Retained Earnings Common Stock $13000 Dividends Advertising Revenue $14000 Utility Expense $850 $2000