The unadjusted trial balance and adjustment data of Mildred€™s Motors at December 31, 2016, follow:

Adjustment data at December 31, 2016:
a. Depreciation on equipment, $1,900.
b. Accrued Wages Expense, $800.
c. Office Supplies on hand, $600.
d. Prepaid Insurance expired during December, $200.
e. Unearned Revenue earned during December, $4,000.
f. Accrued Service Revenue, $700.
2017 transactions:
a. On January 4, Mildreds Motors paid wages of $1,200. Of this, $800 related to the accrued wages recorded on December 31.
b. On January 10, Mildreds Motors received $1,300 for Service Revenue. Of this, $700 is related to the accrued Service Revenue recorded on December 31.
Requirements
1. Journalize adjusting entries.
2. Journalize reversing entries for the appropriate adjusting entries.
3. Refer to the 2017 data. Journalize the cash payment and the cash receipt that occurred in 2017.

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MILDRED'S MOTORS Unadjusted Trial Balance December 31, 2016 Balance Debit $ 4,900 26,700 1,500 1,800 54,000 Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Wages Payable Unearned Revenue Common Stock Dividends Service Revenue Depreciation Expense Equipment Wages Expense Insurance Expense Utilities Expense Supplies Expense Total Credit 36,000 13,800 9,600 19,600 2,900 16,000 1,800 1,400 S95,000 95,000