Selected work sheet data for Nikon Company are presented below.

\section*{Instructions}

(a) Fill in the missing amounts.

(b) Prepare the adjusting entries that were made.

Transcribed Image Text:

Account Titles Dr. 77 Trial Balance Accounts Receivable Prepaid Insurance Supplies Accumulated Depreciation Salaries Payable Fees Earned Insurance Expense Depreciation Expense Supplies Expense Salaries Expense Adjusted Trial Balance Cr. Dr. Cr. 34,000 24,000 9,000 18,000 ? 12,000 ? 7,000 90,000 94,000 ? 10,000 4,000 - 49,000