Trial Balance			Adjustments			Trial Balance
Account Names	Debit	Credit	Debit		Credit		Debit	Credit
Cash	$3,600
Accounts Receivable	6,400
Office Supplies	2,200
Prepaid Insurance	2,400
Equipment	28,000
Accumulated Depreciation-Equipment		$8,500
Accounts Payable		5,100
Salaries Payable
Common Stock		12,200
Dividends	27,000
Service Revenue		73,000
Depreciation Expense-Equipment
Supplies Expense
Utilities Expense	4,700
Salaries Expense	24,500
Insurance Expense
Total	$98,800	$98,800

a.	As of December 31, Ganville had performed $100 of service revenue but has not yet billed customers.
b.	At the end of the month, Ganville had $400 of office supplies remaining.
c.	Prepaid Insurance of $2,100 remained.
d.	Depreciation expense, $3,700.
e.	Accrued salaries expense of $300 that hasn't been paid yet

As of December 31,

Ganville

had performed

$100

of service revenue but has not yet billed customers.

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Date

Accounts and Explanation

Debit

Credit

(a) Dec. 31

b. At the end of the month,

Ganville

had

$400

of office supplies remaining.

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Date			Accounts and Explanation	Debit	Credit
(b) Dec. 31

c. Prepaid Insurance of

$2,100

remained.

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Date			Accounts and Explanation	Debit	Credit
(c) Dec. 31

d. Depreciation expense,

$3,700.

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Date			Accounts and Explanation	Debit	Credit
(d) Dec. 31

e. Accrued salaries expense of

$300

that hasn't been paid yet.

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Date			Accounts and Explanation	Debit	Credit
(e) Dec. 31