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Save Homework: Chapter 3 part B homework core: 0 of 1 pt 7 of 8 (0 complete) 13-29 (similar to) HW Score: 0%, 0 of 9 pts Ques
Read the requirements. Cash Accounts Receivable Office Supplies UN 1,200 4,300 800 32,500 Equipment $ 14,100 Accumulated Depr
i Data Table USA Jobs Employment Service Worksheet April 30, 2018 Unadjusted Adjusted Trial Balance Trial Balance Adjustments
Data Table Unadjusted Trial Balance Debit Credit Adjustments Debit Credit Adjusted Trial Balance Debit Credit & O co Account
i More Info USE NA PM a. Service revenue accrued, $900. b. Office supplies used, $200. c. Depreciation on equipment, $700. d.
i Requirements 1. Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to
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Answer #1

USA JOBS EMPLOYMENT SERVICE

WORKSHEET

APRIL 30 2018

Unadjusted trial balance Adjustments Adjusted trial balance
Account title Dr. Cr. Dr. Cr.` Dr. Cr.
cash 1200 1200
Accounts receivable 4300 900 (a) 5200
Office supplies 800 200(b) 600
Equipment 32500 32500

Accumulated depreciation-Equipment

14100 700(c) 14800

salaries payable

1100(d) 1100
Common stock 25000 25000
Dividend 5500 5500
service revenue 9400 900 (a) 10300
salaries expense 3100 1100(d) 4200
Rent expense 1100 1100

Depreciation expense

700(c) 700
supplies expense 200(b) 200
Total 48500 48500 2900 2900 51200 51200

3)

Date Account title Debit credit
.30 April 2018 Accounts receivable 900
service revenue 900
[Being service revenue earned but not yet billed]
.30 April 2018 Supplies expense 200
Office supplies 200
[Being office supplies used]
.30 April 2018 Depreciation expense 700
Accumulated depreciation-equipment 700
[Being depreciation recorded ]
.30 April 2018 salaries expense 1100
salaries payable 1100
[being salaries accrued but not paid]
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