The Signage Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 2016, the accountant for The Signage Company prepared the following trial balances:

Instructions
Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjusting entry.

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The Signage Company Trial Balances March 31, 2016 Deblt Credit Balances Balances Balances Balances Cash 17,400 6,200 17,400 2,175 100,000 170,000 100,000 170,000 51,500 75,000 75,000 12,000 6,920 Accounts Payable -.. 1,400 256,400 169,330 Unearned Service Fees.... 256,400 7,500 81,400 11,900 7,500 162,680 4,025 Depreciation Expense-Buildings . .. . 2,900 9150 500,000 500,.000 517.730 517.730