Trial Balance September 30, 2018 Account Debit Credit Cash $ 20,000 Accounts receivable 31,100 Prepaid insurance 2,300 2,000 Supplies Equipment Accumulated depreciation, equipment 59,000 $ 28,000 Accounts payable 3,200 Salaries payable Unearned service revenue 2,800 Common stock 10,000 Retained earnings 63,700 Dividends 5,800 Service revenue 15,800 Salaries expense 3,300 Insurance expense Accounts receivable 31,100 2,300 2,000 Prepaid insurance Supplies Equipment Accumulated depreciation, equipment Accounts payable 59,000 $ 28,000 3,200 Salaries payable Unearned service revenue 2,800 Common stock 10,000 Retained earnings 63,700 Dividends 5,800 Service revenue 15,800 Salaries expense 3,300 Insurance expense Depreciation expense, equipment Utilities expense Supplies expense Total $ 123,500 $ 123,500 C. a. Insurance coverage still remaining at September 30, $1,000 b. Supplies used during the month, $400 Depreciation for the month, $1,500 d. Accrued utilities expense at September 30, $100 (use Accounts payable as the liability account needed) e. Accrued salaries at September 30, $900 f. Service revenue still unearned at September 30, $1,300 a. Insurance coverage still remaining at September 30, $1,000 Journal Entry Date Accounts Debit Credit Sep b. Supplies used during the month, $400 Journal Entry Date Accounts Debit Credit Sep c. Depreciation for the month, $1,500 Journal Entry Debit Credit Date Accounts Sep d. Accrued utilities expense at September 30, $100 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit Sep e. Accrued salaries at September 30, $900 Journal Entry Date Accounts Debit Credit Sep f. Service revenue still unearned at September 30, $1,300 Journal Entry Date Accounts Debit Credit Sep Requirement 2. The unadjusted balances have been entered in the T-accounts for you. Post the adjusting entries to the T-accounts. Referem each account (Use a "Bal" posting reference to show the ending balance of each account.) Review the adjusting entries from Requirement 1 Cash Accounts receivable Prepaid insurance 20,000 Bal 31.100 Bal 2.300 Bal Supplies 2,000 Equipment 59,000 Accumulated depreciation, Equip. Bal 28.000 Bal Bal Salaries payable Accounts payable Bal Unearned service revenue Bal 3,200 2,800 Dividends Common stock Retained earnings Bal 10,000 Bal 5,800 63,700 Bal Service revenue Salaries expense Insurance expense Bal 15,800 Bal 3.300 Depreciation expense, equipment Utilities expense Supplies expense Requirement 3. Prepare the adjusted trial balance at September 30, 2018. Review the T-accounts from Requirement 2. Arlington Air Purification, Inc. Adjusted Trial Balance September 30, 2018 Account Debit Credit Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to
