Question

Suppb DYNACLEAN AIR PURUTCATION SYSTEMS THA Balance November 2007 Balance Account Title Debit Credit Casb 5 7100 Accounts receivable 19,800 Prepaid rent 2.400 Supplier 1,200 Equipment 19,700 Accumulated depreciation 5 3.600 Accounts payable 3.300 Salary payable Unearned service revenue 2,800 Dinah Klein, capital 40,000 Dinah Kiein, withdrawals 9,800 Service terene Salary expense 3.800 Rent expense Depreciation expense Advertising expense 1.500 Supplies expense Total 563.300 565,300 Adjustment data at November 30: a. Unearned service revenue still unearned, $1,100. b. Prepaid rent still in force, $400. c. Supplies used during the month, $1,000. d. Depreciation for the month, $400. e. Accrued advertising expense, $600. (Credit Accounts Payable.) f. Accrued salary expense, $500. Requirements 1. As directed by your instructor, open T-accounts (or four- column accounts) for the accounts listed in the trial bal- ance, inserting their November 30 unadjusted balances. (pp. 141-142, 80) 2. Journalize the adjusting entries and post to the T-accounts. Key the journal entries and the posted amounts by letter. Show the ending balance of each account. (pp. 141-142) continued... hapter 3

Answer 1

2 Heo Poco - DYNA CLEAN AIR PURIFICATION SYSTEMS Adjustment Journal Eutres Amountin & Particulars Delit Credit Unearned Service Revenue To Service Revenue 1700 Being adjustment entry for urealued serutte devenue abremely earned (6) | Reut Expeuse To Repaid Reut Being preporid reut taustened to herpeuse) already incurred col supplies Exp 1000 To supplies 10oo Being supplies used transfersed to supplied a lepreciation Enpeuse Ø Accueubeled Depreciation (Being sep enpeuse charged ) Advertising Expenses Accounts Payable (Being advertising enperise boobed ) salary expeuse To salauz layable Being salary accrued) Uneamed sevenen total $260 len still cinealled a $ 1100 Earned in Nou $ 1700 Prepaid Reut - Total $2400 4w 7 Reus Expeuse $ 2ooo 40 d вео 500 570 ley still prepaid

2 Heo Poco - DYNA CLEAN AIR PURIFICATION SYSTEMS Adjustment Journal Eutres Amountin & Particulars Delit Credit Unearned Service Revenue To Service Revenue 1700 Being adjustment entry for urealued serutte devenue abremely earned (6) | Reut Expeuse To Repaid Reut Being preporid reut taustened to herpeuse) already incurred col supplies Exp 1000 To supplies 10oo Being supplies used transfersed to supplied a lepreciation Enpeuse Ø Accueubeled Depreciation (Being sep enpeuse charged ) Advertising Expenses Accounts Payable (Being advertising enperise boobed ) salary expeuse To salauz layable Being salary accrued) Uneamed sevenen total $260 len still cinealled a $ 1100 Earned in Nou $ 1700 Prepaid Reut - Total $2400 4w 7 Reus Expeuse $ 2ooo 40 d вео 500 570 ley still prepaid

Ta Account Cash Ale fauticulars & daté Particulars Hoo To Bal old . 700 30 Nov By balance So NOU 2009 Palance eld eld J 2007 By 7100 Date Bone particulars To lalauce old Accounts Receivable & Date Paeticulars 19800 13 By fal eld 1 1980 2007 30 1981 1980 Prepaid Reut particulars Date 1 $ Jalate ] $ Particeclass TTo Balance Bled 2400 30 Nov By Reut Enpeuse 2000 feel eld Go 124001 2400 Supplies Date particulen Annat Deate Particulars 1 To Balance shell By supplies Eup 1000 Bal eld 200 12.00 1200 Equiprueur Particulars 6 weite | Palticulan po zalouce bld 1970 Isodou se 1200 | 30 Nov 2009/ 72 200 Date Balaull 30 eld 1970 NON 2007 2002 1970 Date particulass 1970 I Acculated up Date I particulons 30 Nay By Salgue sed 4ooo 2007 | 30 NOV By Dep Enp. koro To Balance cld 360 مها Nor 2007 you

Date particulan Accounts Payable Deute Particulan 8900 30 Now by Seelance siel | 3300 " By Advertising Eup beo 30 May 7 To Balance cld 2007 2007 / + 3900 390 Salary Payable $ Local Date Particulass I TO Zalaull eld Paltittoms Belouco bld a 500 30 Nov 2007 | To 500 de la By Salary Eup T320 service levene Uncanned $ Coti Weite 30 Now Particulan To Service to Balance Palticulass By Balance 6ld 280 Zo Noy 2007 2007 Renow Revenue | 170 eld Allow you llinah 2suo trein, Date Date 2 Capital particules sy Seelauto sld particulan To al cld Nowy 3 30 dou / 40cco 400.0 40000 Чоооо Duah kielu, withdraut & Deate particulans 9800 30 Non al ald Date Canticelors To Balence old 98 30 NOW 2007 2007/ ho “ พ Service & 17300 Date 2 I particulans To Bel eld Revenue hate | Particulars 3 Nom By Belauco sld I Uneaned S. Rev. Date 15600 17 Bo Now 2007 Bo Nov By 1730 173 m

Salary Enpeuse Date 30 Noy Particulars To Bal bil to salary layable 4800 Palliculons by Bal eld Deute Bonow 380 sro 4300 43 Rent Enbeuse 1 & Date 30 Particulars To Repend heut | 2000 | 3 Inerte o Particedan By Geel eld cel old 200 30 Nov 2007 Nov 2002 gav 2 сло date particulons 1 Dep & 400 Eup- 1 Date Pacticeulons 30 Now By Bal eld I $ 400 10 So noul 607 70 Accuuu Yoo Clo You Aducetistup Smep Date particulan I hate Palticellan 30 Now to Accounts bayable for 30 Nov By Gel ciel To bat bida glo Supplies Empeuse facticeetrs sa & Date particulan et To Supplies Igor By Bal eld 2100 tate ζο Νον & I 1000 Bonou ao law has