Trial Balance April 30, 2016 Account Debit Credit $27,500 40,400 3,000 1,400 68,800 Cash Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation, equipment Accounts paya Salaries payable Unearned service revenue Common stock Retained earnings Dividends Service revenue Salaries expense Insurance expense Depreciation expense, equipment Utilities expense Supplies expense Total $34,100 ble 3,100 2,700 50,000 50,600 9,500 13,900 3,800 $ 154,400 $ 154,400 More Info a. Insurance coverage stlremaining at April 30, $300 b. Supplies used during the month, $250 c. Depreciation for the month, $3,000 d. Accrued utilities expense at April 30, $100 (use Accounts payable as the liability account needed) Accrued salaries at April 30, $450 Service revenue still unearned at April 30, $1,700 e. f. Accounts payable Accounts receivable Accumulated depreciation, equipment Cash Common stock Depreciation expense, equipment Dividends Equipment Insurance expense Prepaid insurance Retained earnings Salaries expense Salaries payable Service revenue Supplies Supplies expense Unearned service revenue Utilities expense a. Insurance coverage still remaining at April 30, $300 Journal Entry Date Accounts Debit Credit Apr b. Supplies used during the month, $250 Journal Entry Date Accounts Debit Credit Apr c. Depreciation for the month, $3,000 Journal Entry Debit Credit Date Accounts Apr d. Accrued utilities expense at April 30, $100 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit Apr The trial balance of Arlington Air Purification, Inc., at April 30, 2016, and the data needed for the month-end adjustments follow: EE (Click the icon to view the trial balance.) Read the requirements (Click the icon to view the adjustment data.) Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.) ) (a (e Cash Accounts receivable Prepaid insurance Bal 27,500Bal 0,400Bal 3,000 Supplies Equipment Accumulated depreciation, Equip Bal 1400Ba 68,800 Bal 34,100 Accounts payable Salaries payable Unearned service revenue Bal 3,100 Bal 2,700 Common stock Retained earnings Dividends Bal 50,000 Bal 50,600 Bal 9,500 Service revenue Salaries expense Insurance expense Ba 13,900 Bal 3,800 Depreciation expense, equipment Utilities expense Supplies expense Accounts payable Accounts receivable Accumulated depreciation, equipment Advertising expense Cash Common stock Depreciation expense, equipment Dividends Equipment Insurance expense Notes payable Prepaid insurance Retained earnings Salaries expense Salaries payable Service revenue Supplies Supplies expense Unearned service revenue Utilities expense Arlington Air Purification, Inc. Adjusted Trial Balance April 30, 2016 Account Debit Credit Total calculate taxes dues plan the next year's budget prepare financial statements report net income or loss
