unearned revenue is debit: 271,305 and credit of 271,305

Use the unadjusted trial balance and other information given to prepare year-end adjusting entries. Use only account names that appear in the trial balance Oprah Consulting Services Unadjusted Trial Balance December 31, 2012 Debil 31.500 50,000 27.500 4300 Accounts Payable Accounts Receivable Accumulated Depreciation, Furniture and Equipment Allowance for Doubtful Accounts Bad Debt Expense Cash A. Windford, Capital Depreciation Expense, Fam & Equip Equipment Interest Expense 7.100 91.30 87.500 7,200 Interest Payable Interest Receivable Interest Revenue Notes Payable Notes Receivable Prepaid Rent Rent Expense 25.000 800 4,400 101.000 34,600 Revenue From Services Salaries and Wages Expense Salaries and Wages Payable Supplies Expense Supplies Inventory Telephone Expense Telephone Payable Uneamed Revenue 4080 7.825 8.500 971303 This page may be removed