Question

**It's one question but divided into two pictures**

Answer 1

Cuono Consulting Adjusting Enteries Trans. Particulars 1 Supplies Expense a/c Dr. To Supplies (Supplies on account) 1600 - 340 Debit in € Credit in € 1260 1260 2 Dr. 185 Utilities expense a/c To Accounts Payable (Expense accrued) 185 Dr. Insurance Expense a/c To Prepaid Insurance (Insurance Expensed) 3600 / 24 125 4 Dr. 2500 Unearned Service Revenue a/c To Service Revenue (Revenue earned) 2500 Salary and Wages Expense a/c Dr. To Salary and Wages Payable (Salary accrued) 1600 6 300 Depreciation Expense a/c Dr. To Accum. Depre - Equip. (To record Depreciation) 300 7 Dr. 2400 Accounts Receivable a/c To Service Revenue (Service on account) 2400

Worksheet For the Month Ending 31.5.2020 Acct. No. Particulars 101 Cash 112 Accounts Receivable 126 Supplies 130 Prepaid Insurance 157 Equipment 158 Accum. Depre - Equip. 201 Accounts Payable 212 Salary and Wages Payable 209 Unearned Service Revenue 311 Share Capital - Ordinary 400 Service Revenue 631 Supplies Expense 711 Depreciation Expense 722 Insurance Expense 726 Salary and Wages Expense 729 Rent Expense 732 Utilities expense Totals Unadjusted Adjustments Adjusted Debit in $ Credit in $ Debit in $ Credit in $ Debit in $ Credit in $ 6200 6200 6000 2400 8400 1600 1260 340 3000 125 2875 14400 14400 300 300 4700 185 4885 1600 1600 4000 2500 1500 20000 20000 7900 4900 12800 1260 1260 300 300 125 125 4400 1600 6000 1000 1000 185 185 36600 36600 8370 8370 41085 41085