Question

please help. Post the adjusting entries to the General Ledger and do the Adjusted Trial Balance.

General Journal (Adjusting Entries) + Trans- action Date Account Debit Credit Adj. 1 Dec. 31 Supplies expense 14000 supplies 14000 Adj. 2. Dec. 31 Insurance expense 500 500 Prepaid insurance depreciation Adj. 3. Dec. 31 200 Accumulated depreciation 200 Adj. 4 Dec 31 Salaries expense 1200 Salaries payable 1200 Adj. 5 Dec. 31 Deferred revenue 870 Service revenue 870 Adj. 6 Dec. 31 Warranty expense 450 Warranty liability 450 Adj. 7 Dec. 31 Interest payable Interest revenue 75 Adj. 8 Dec. 31 Bad debt expense 405 Allowance for bad debts 405 Adj. 9 Dec 31 Income tax expense 3700 Income tax payable 3700
I do not know if you need the unadjusted trial balance but here it is just in case.

Answer 1

Date Dec 31 Amount Possurance Expenses A/C Particulars Amount Date Particular Prepaid Porsurance soo Dec 31 closing Balance soo / soo soo Moo repaid forsurance A/C Date Particulars I Amoune Date Particular Amount Opening balance 600 Dec 31 Closing Balance 100 deu 31 Insurance exporos 500 1100 Supplies Bolontes Esbensco Alc Date / Particulars amount Date karticulars amount I Opening Balance 3000 Dec 31 Supplies 14,000 L 114,000 1831 Closing Baleno 10,000

Date Supplies Alo Particulars Amount closing 14,000 - Balence 114,000 Date Particular Decal Supplies Expenses 14,000 114.000 Depriciation are Amount Date Particular Amount Date I Particulars Dec 31 to Accumulated depricicking closing bolon 200 100 300 300 300 Accumulated Tepliciatura 2016 Date Particulars | Amount Date 1 Particuler must Dec 31 Closing Dec 31 | Depriciation 200 Balance 200 I doo . I 200 -- Sozleries Expenseo alla Dato Particulouse Amounal Date Rarcticular Amnesel Du 31 to Salary 1,200 Dust Closing Balom 1,200 Payable / [1200 I I 11200 Salary Payable

Salary Payable a/c Date Particulare . Arch Dato Particulare Apara Da 31 Closing Balance 5.200 1. Opening Baloso 9000 Du 31 Salary Expenses woo 5200 Is, 200 Deferred, Revcope for Date Particulars / Honount Date Porticulars dec31 Persice 20031 | Closing Belane phevenue 870 870 Honount] 870 870 Service Revenue, A/C Date Particular Amount Date Particulos Amouna Opening Belosel 3,480 Dec 31 Closing balone 4350 pecal | Service Revue 870 1 4350 LT 4350 Amount - Warranty, Eebenser sa Date I Particulars Amount Date I Porticular 022311 To Warrente 450 - Liabilly Dec 31 Closing Balésrce 450 30

woranty liability-AL Date 1 Particulars I Amount Date Tolore L Amount Posticulars for Du 31 Closing Bolero 4450 Dec 31 warenty 1450 Сургпред 1 450 LI | 450 Date Dec 31 f Interest Payable et Particulars 1 Amount Date I Particulars Amount Interest Dec Closing 775 Revenue / 75 / 31 Balance 25 Poglerest Reyesue, at Date I Particulars / Amount /Date/ Particular / Honount Dec 31 Closing Bolem 75 103/Posterst 175 levenue Pa Bad Dobb / Date Particular. Amoun. Dató Particulare Aencuk Du31 Allaconces | Dec 31 Closing Hoo bad 405 L / Balance 1405 A debb 1405

Pirulars - Allocapaces for, Bed, Dabbak Date articulars Honount Date Particulars 1 Closing alone 405 puss/ Bad Debb T405 Honocaut 405 Expenses 405 Pancome Tax Expenses of Date Posticulase 1 Amount Dato Particulars Amount Du Closing Dec.31 / Income tax | 31 | Balace (3,700 / I payable 13,700 | 3,700 L t | 3,700_ Arnout Porcame toy boxable la Date articulars Amount Date Particulare Lace lorome tax dec Cloring 1 31 | Expenses | 3700 | 31 Balance [3,700 3,700 3.700