P3-1A

A. Adjusting Entries June

Ref D C
30-Jun Supplies Expense 631 900
Supplies 126 900

30-Jun Utilities Expense 732 150

A/P 201 150

30-Jun Insurance Expense 722 1,750

Prepaid Insurance 130 1,750

30-Jun U. S. Revenue 209 2,500

S. Revenue 400 2,500

30-Jun Salaries & Wages Expense 212 1,600

A/P 201 1,600

30-Jun Depreciation Expense 711 300

Acc. Depreciation Expense 158 300

30-Jun A/R 112 2,100

S. Revenue 400 2,100