Journal

POST.
DATE ACCOUNTS AND EXPLANATIONS DEBIT
REF.

Dec 31 Adjusting Entries

a. Supplies expense 1,800
Supplies

b. Insurance expense 620

Prepaid insurance

c. Depreciation expense: equipmment 460

Accumulated depreciation

d. Salary expense 310

Salary payable

e. Unearned service revenue 360

Service revenue
 First Class Maids Company
Preparation of Adjusted Trial Bal
31-Dec-12
Trial Balance

Account Debit Credit

Cash $700
Supplies 3,000
Prepaid Insurance 800
Equipment 29,000
Accumulated depreciation $7,000
Accounts payable 2,800
Salary payable
Unearned service revenue 500
Molly, capital 7,200
Molly, drawing 3,000
Service revenue 25,000
Salary expense 6,000
Supplies expense
Depreciation expense
Insurance expense
Totals $42,500 $42,500

CREDIT
1,800

620

460

310

360
s Maids Company
Adjusted Trial Balance
1-Dec-12
Adjusted
Adjustments
Trial Balance
Debit Credit Debit Credit
$700
a)1800 1,200
b) 620 180
29,000
c)460 $7,460
2,800
d)310 310
e)360 140
7,200
3,000
e)360 25,360
d)310 6,310
a )1800 1,800
c) 460 460
b)620 620
$3,550 $3,550 $43,270 $43,270
 First Class Maids Company
Preparation of Adjusted Trial Balance
31-Dec-12
Adjusted
Trial Balance Adjustments
Trial Balance

Account Debit Credit Debit Credit Debit Credit

Req. 1

Journal
POST.
DATE ACCOUNTS AND EXPLANATIONS DEBIT
REF.
2013 Adjusting Entries
Jan 31 Depreciation expense 500
a. Accumulated depreciation

b. 31 Rent expense 600

Prepaid rent

c. 31 Interest expense 300

Interest payable

d. 31 Salary expense 10,400

Salary payable
13000/5=2600*4=10400

e. 31 Unearned service revenue 1,300

Service revenue
CREDIT

500

600

300

10,400

1,300
2 PREPARE ADJUSTED TRIAL BALANCE

Unearned
earned 1500 beg

end 1100
Req.1

Journal
POST.
DATE ACCOUNTS AND EXPLANATIONS DEBIT CREDIT
REF.
2012 Adjusting Entries
Dec 31
a. Unearned service revenue 1,500
Service revenue 1,500

b. Rent expense 1,900

Prepaid rent 1,900

c. Supplies expense 600

Supplies 600

d. Depreciation expense 900

Accumulated depreciation 900

e. Advertising expense 900

Accounts payable 900

f. Salary expense 1,100

Salary payable 1,100
 prepaid
2600 beg 2400
 prepaid
rent expense 1900

end 500
Req. 2

Arlington Air Purification System

Adjusted Trial Balance
31-Dec-12
ACCOUNT DEBIT CREDIT
Cash $7,700
Accounts receivable 19,200
Prepaid rent (current asset) 500
Supplies 700
Equipment 19,900
Accumulated depreciation $5,200
Accounts payable 4,500
Salary payable 1,100
Unearned service revenue 1,100
Able, capital 39,500
Able, drawing 9,500
Service revenue 16,900
Salary expense 4,600
Rent expense 1,900
Depreciation expense 900
Advertising expense 2,800
Supplies expense 600
Total $68,300 $68,300
2 prepare an adjusted trial balance
Lexington Company
Adjusted Trial Balance
31-Dec-12
Debit

Cash 12,100
Account receivable 14,300
Prepaid insurance 700
Supplies 600
Building 411,000
Accumulated depreciation
Account Payable
Salary Payable
Unearned service revenue
Calvasina,Capital
Calvasina,Drawing 2,860
Service revenue
salary expense 3,100
Insurance Expense 1,600
Depreciation expense 1,600
Advertising expense 830
Supplies expense 500
total 449,190

Lexington Company
Adjusted Trial Balance
31-Dec-12 Trial balance adjustments asdjusted trial balance
Debit Credit Debit Credit Debit
Cash 12,100 12,100
Account receivable 14,300 14,300
Prepaid insurance 2,300 1,600 700
Supplies 1,100 500 600
Building 411,000 411,000
Accumulated depreciation 312,500 1,600
Account Payable 1,950
Salary Payable 400
Unearned service revenue 2,400 1000
Calvasina,Capital 114,740
Calvasina,Drawing 2,860 2,860
Service revenue 15,600 1000
salary expense 2,700 400 3,100
Insurance Expense 1600 1,600
Depreciation expense 1600 1,600
Advertising expense 830 830
Supplies expense 500 500
total 447,190 447,190 5,100 5,100 449,190
 Req. 1
Credit

Journal
ACCOUNTS AND POST.
DATE DEBIT
EXPLANATIONS REF.
2012 Adjusting Entries

Dec 31
314,100 a. Insurance expense 1,600
Prepaid
1,950
insurance
400
1,400 b. Supplies expense 500
 114,740 Supplies

16,600 c. Depreciation expense 1,600

Accumulated
depreciation

d. Salary expense 400

Salary payable

Unearned service
449,190 e. 1,000
revenue
Service revenue

asdjusted trial balance

Credit

314,100
1,950
400
1,400
114,740

16,600
449,190
CREDIT

1,600
 500

1,600

400

1,000