Date

31-Dec

31-Dec

31-Dec

31-Dec

31-Dec

31-Dec

31-Dec
 Hwang Ltd Page J1
Adjusted Journal
Account Title & Explanation Ref Debit Credit
Interest Expense NT$300
Interest Payable NT$300
(10.000 x 9% x 4/12 = 300)
Supplies Expense NT$1,550
Supplies NT$1,550
(2450 - 900 = 1550)
Depreciation NT$1,000
Acc Depreciation - Equipment NT$1,000

Insurance Expense NT$1,225

Prepaid Insurance NT$1,225
(2.100 x 7/12 = 1.225)
Unearned Service Revenue NT$8,000
Service Revenue NT$8,000
(32.000 x 1/4 = 8.000)
Accounts Receivable NT$4,200
Service Revenue NT$4,200

Salaries and Wages Expense NT$5,400

Salaries and Wages Payable NT$5,400
(9.000 x 3/5 = 5.400)