(L.OBJ. 4) Recording adjustments in T-accounts and calculating ending balances [10—20 min]
The accounting records of Erin Foley Architect include the following selected, unadjusted balances at March 31: Accounts receivable, $1,500; Supplies, $700; Salary payable, $0; Unearned service revenue, $900; Service revenue, $5,000; Salary expense, $1,100; Supplies expense, $0. The data developed for the March 31 adjusting entries are
Requirement
1. Open a T-account for each account and record the adjustments directly in the T-accounts, keying each adjustment by letter. Show each account’s adjusted balance. Journal entries are not required.
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