Question

The unadjusted trial balance of Anniston Air Purification System at December 31, 2018, and the data needed for the adjustments follow. ANNISTON AIR PURIFICATION SYSTEM Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash 57,600 Accounts Receivable 19,700 Prepaid Rent 2,900 Office Supplies 1,800 Equipment 22,000 Accumulated Depreciation Equipment $ 3,900 Accounts Payable 2,900 Salaries Payable Unearned Revenue 3,100 Common Stock 43,800 Dividends 9,900 Service Revenue 15,300 Salaries Expense 3,300 Rent Expense Depreciation Expense-Equipment Advertising Expense 1,800 Supplies Expense $ 69,000 Total 5 69.000

Answer 1

Solution:

#	Particulars	Debit	Credit
a)	Unearned revenue	2,100
	Service revenue		2100
b)	Rent expense	1450
	Prepaid rent		1450
c)	Supplies Expense	750
	Office Supplies		750
d)	Depreciation Expense—Equipment	850
	Accumulated Depreciation—Equipment		850
e)	Advertising Expense	1,100
	Accounts Payable		1,100
f)	Salaries Expense	2,100
	Salaries Payable		2,100
g)	Accounts Receivable	2,550
	Service Revenue		2,550

　

Adjusted Trial Balance:

Particulars	Debit	Credit
Cash	7,600
Accounts Receivable	22,250
Prepaid Rent	1,450
Office Supplies	1,050
Equipment	22,000
Accumulated Depreciation—Equipment		4,750
Accounts Payable		4,000
Salaries Payable		2,100
Unearned Revenue		1,000
Common Stock		43,800
Dividends	9,900
Service Revenue		19,950
Salaries Expense	5,400
Rent Expense	1,450
Depreciation Expense—Equipment	850
Advertising Expense	2,900
Supplies Expense	750
Total	75,600	75,600