Adjusted Journal Entries

1 Insurance Expense 27,200

Prepaid Insurance 27,200
To adjust interest acrued

2 Cleaning Supplies Expense 61,300

Cleaning Supplies 61,300
To adjust claening supplies

3 Depreciation Expense 128,000

Sccumulated Depreciation - Building 128,000
To record building depreciation

4 Interest Expense 10,000

Interest Payable 10,000
To record interest accrued

5 Unearned Cleaning Revenue 4,000

Cleaning Revenue 4,000
To adjust unearned cleaning service revenue

6 Salaries Expense 16,800

Salaries Payable 16,800
To accrue 4 days salaries payable
 Monica Banaag Cleaners
30-Sep-19
Trial Balance Adjustments
Cash 117,880
Accounts Receivable 264,940
Prepaid Insurance 34,000
Cleaning Supplies 73,740
Land 180,000
Building 1,850,000
Accumulated Depreciation - Building 456,000
Accounts Payable 204,000
Unearned Cleaning Revenues 16,000 4,000
Mortage Payable 1,100,000
Banaag, Capital 565,600
Banaag, Withdrawal 100,000
Cleaning Revenues 1,576,340
Salaries Expense 1,013,300
Cleaning Equipment Rental Expense 60,000
Delivery Ttruck Rental Expense 43,740
Utilities Expense 70,340
Interest Expense 110,000 10,000
3,917,940 3,917,940

Insurance Expense 27,200

Cleaning Supplies Expense 61,300
Depreciation Expense 128,000
Interest Payable
Salaries Payable 16,800
ers

Adjustments Adjusted Trial Balance

117,880
264,940
27,200 6,800
61,300 12,440
180,000
1,850,000
128,000 584,000
204,000
12,000
1,100,000
565,600
100,000
4,000 1,580,340
16,800 996,500
60,000
43,740
70,340
120,000

27,200
61,300
128,000
10,000 10,000
16,800
4,055,940 4,055,940