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Trial Balance of Bijou Company Ltd. at the end of its fiscal year, 1 December 2019 includes these accounts as follows: Cash Account Receivables Supplies

Trial Balance of Bijou Company Ltd. at the end of its fiscal year, 1 December 2019 includes these accounts as follows: Cash Account Receivables Supplies Equipment Account Payable Accum. Depreciation - Equipment Unearned Service Revenue 12.000 Wages Payable Share Capital-Ordinary Retained Earnings c) d) 9.000 80.000 123.250 22.500 13.000 3.500 50.000 39.950 123.250 Bijou Company Trial Balance December 1, 2019 During December the following transactions were completed: a) Paid in cash 7.500 salaries due employees, of which 3.500 is for November salaries b) Received cash 17.100 from customers on account 10.000 g) Cash paid for December rent 3.100 h) Cash paid for salaries 7.500 6.800 Received cash 15.500 for services performed in December Purchased on account office equipment 10.000 Purchased on account office supplies 3.500 e) f) Cash paid to creditors for account payable due 13.500 Required: 1. Prepared journal entries, trial balance 2. Prepared adjustment entries 3. 4. i) Repair services performed during December on account and billed to customer 9.500 j) Cash received from customers for future services 1.800 Additional data for adjustment: 1. A count of supplies shows 7.000 of unused supplies on 31 December 2. Salaries of 1.850 are accrued and unpaid on December 31 3. Depreciation for the month is 1.000 4. Unearned service revenue of 6.900 is recognized for services performed Prepared worksheet and financial reporting closing entries

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