Worksheet December 31, 2016 Unadjusted Adjustments Trial Balance Debit Credit Debit Credit Adjusted Trial Balance Account Names Debit Credit $ $ 4,100 6,200 4,100 7,200 (a) 1,000 2,400 1,400 1,000 (b) (c) 2,750 550 2,200 31,000 31,000 Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depr.-Equipment Accounts Payable Salaries Payable Ganville, Capital Ganville, Withdrawals $ (d) 4,400 $ 7,600 4,600 12,000 4,600 (e) 400 400 16,250 16,250 30,000 30,000 2,400 2,750 31,000 (b) (c) 1,400 550 1,000 2,200 31,000 (d) 4,400 $ 12,000 7,600 4,600 4,600 (e) 400 400 Office Supplies Prepaid Insurance Equipment Accumulated Depr.-Equipment Accounts Payable Salaries Payable Ganville, Capital Ganville, Withdrawals Service Revenue Depr. Expense-Equipment Supplies Expense Utilities Expense Salaries Expense 16,250 16,250 30,000 30,000 81,000 (a) 1,000 82,000 4,400 (d) (b) 4,400 1,400 4,500 28,500 1,400 4,500 28,900 550 (e) 400 550 Insurance Expense (c) Total $ 109,450 $ 109,450 7,750 7,750 $ 115,250 $ 115,250 Requirement 2. Journalize the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journalize adjustment (a) from the partial worksheet you prepared in Requirement 1. Review the partial worksheet. Date Accounts and Explanation Debit Credit (a) Dec. 31