Your answer is correct. Adjustment data: 1. Supplies on hand are valued at $800. 2. Accrued salaries payable are $250. 3. Depreciation for the month is $125. 4. $325 of services related to the unearned service revenue has not been performed by month-end. Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) No. Date Account Titles and Explanation Debit Credit Nov. 1. Supplies Expense 30 Supplies Nov. 2. Salaries and Wages Expense 30 Salaries and Wages Payable 4801 250 480 250 Nov. 3. Depreciation Expense: 30 Accumulated Depreciation-Equipment 4. Nov. 30 Unearned Service Revenue Service Revenue 125 2013 Post the above adjusting entries. (Post entries in the order of journal entries presented above.) Cash 11/1 Bal. 4,500 11/8 1,775 11/10 950 11/20 3,773 11/19 2,695 11/28 1,500 11/22 1,150 11/29 187 11/29 338 11/29 650 11/30 Bal. 1,748 11/1 Bal. Accounts Receivable. 1.120 11/10 950 125 2013 11/12 11/29 2,750 11/19 2,750 350 11/30 Bal. 520 Inventory 11/11 4,000 11/12 2,000 11/15 150 11/20 77 11/30 Bal.. 1,773 11/1 Bal. 11/27 11/30 Bal. 11/1 Bal. 11/25 Supplies 430 850 800 Equipment 12,500 2,500 Adj. 480 11/30 Bal. 15,000 Accumulated Depreciation-Equipment 11/1 Bal. Adj. 500 125 11/30 Bal. 625 Accounts Payable 11/15 150 11/1Bal. 1,700 11/20 3,850 11/11 4,000 11/28 1,500 11/25 2,500 11/27 850 11/30 Bal. 3,550 Adj. Unearned Service Revenue 2013 11/1 Bal. 11/29 2,000 338 11/8 11/30 Bal. 325 Salaries and Wages Payable 850 11/1 Bal. Adj. Common Stock 11/Bal. 850 250 11/30 Bal. 250 10,000 11/30 Bal. 10,000 Retained Earnings 11/1 Bal. 3,500 Service Revenue 11/22 1,150 11/29 350 Adj. 2013 Adj. Depreciation Expense 125 Adj. Supplies Expense 480 11/8 Salaries and Wages Expense 925 11/29 Adj. 11/29 650 250 Rent Expense 187 Sales Revenue 11/12 2,750 11/12 Cost of Goods Sold 2,000 11/19 Sales Discounts 55 (e) Prepare an adjusted trial balance at November 30. KINGBIRD Adjusted Trial Balance Debit Credit Totals