Nama :Steven Galuanta

NIM : 210611020147
Kelas : 1B2
Adjusting Journal Entries

Date Description Ref Debt Credit

July 31,2021 Supplies Expense $ 4,450
Supplies $ 4,450
Supplies used ($ 6,350 - $ 1,900)

July 31,2021 Insurance Expence $ 1,575

Prepaid Insurance $ 1,575

July 31,2021 Depreciation Expense $ 24,750

Accumulated Depreciation Office Equipment $ 24,750
July 31,2021 Wages Expense $ 2,200
Wages Payable $ 2,200
July 31,2021 Account Receivable $ 5,000
Fees Earned $ 5,000

July 31,2021 Unearned Fees $ 2,500

Fees Earned ($ 6,250 - $ 3,750) $ 2,500
 ABC
ADJUSTED TRIAL BALANCE
JULY 31, 2021
Debet Credit
Cash $ 17,125

Account Receivable $ 40,000

Supplies $ 1,900

Prepaid Insurance $ 1,525

Office Equipment $ 258,250

Accumulated depreciation-office equipment $ 73,250

Account Payable $ 4,625

Wages Payable $ 2,200

Unearned Fees $ 3,750

ABC Capital $ 145,000

ABC Drawing $ 26,000

Fees Earned $ 303,125

Wages Expense $ 114,275

Depreciation Expense $ 24,750

Rent Expense $ 21,000

Utilities Expense $ 13,575

Supplies Expense $ 4,450

Insurance Expense $ 1,575

Miscellaneous Expense $ 7,525

$ 531,950 $ 531,950