- X Data Table Nina's Novelty, Inc. Trial Balance September 30, 2018 Account Debit Credit Cash $ 27,500 Accounts receivable 39,400 Prepaid insurance 2,800 Supplies 2,000 Equipment 59,000 Accumulated depreciation, equipment $ 43,800 Accounts payable 2,400 Salaries payable Unearned service revenue 2.400 Common stock 70,000 Retained earnings 7,700 Dividends 5,000 Service revenue 12,300 Salaries expense 2,900 Insurance expense Depreciation expense, equipment Utilities expense Supplies expense $ 138,600 $ 138,600 Total Print Done More Info a. Insurance coverage still remaining at September 30, $400 b. Supplies used during the month, $200 C. Depreciation for the month, $2,700 d. Accrued utilities expense at September 30, $1,000 (use Accounts payable as the liability account needed) e. Accrued salaries at September 30, S550 f. Service revenue still uneared at September 30, S1,500 Print Done The trial balance of Nina's Novelty, Inc., at September 30, 2018, and the data needed for the month-end adjustments follow: (Click the icon to view the trial balance.) (Click the icon to view the adjustment data.) Read the requirements Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.) a. Insurance coverage still remaining at September 30, $400 Journal Entry Date Accounts Debit Credit Sep b. Supplies used during the month, $200 Journal Entry Date Accounts Debit Credit Sep c. Depreciation for the month, $2,700 Journal Entry Date Accounts Debit Credit Sep d. Accrued utilities expense at September 30, $1,000 (use Accounts payable as the liability account needed) Journal Entry Date Accounts Debit Credit Sep e. Accrued salaries at September 30, $550 Journal Entry Date Accounts Debit Credit Sep f. Service revenue still unearned at September 30. $1,500 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. Reference the posted amounts by letters, (a) through (f). Calculate the adjusted balance for 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 Bal 27,500 Bal 39,400 Bal 2,800 Supplies Equipment 59,000 Accumulated depreciation, Equip. Bal 43,800 Bal 2,000 Bal Accounts payable Salaries payable Unearned service revenue Bal 2.400 Bal 2,400 Common stock Retained earnings Dividends Bal 70,000 Bal 7,700 Bal 5,000 Service revenue Salaries expense Insurance expense Bal 12.300 Bal 2,900 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. Nina's Novelty, Inc. Adjusted Trial Balance September 30, 2018 Account Debit Credit Total Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to