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# 1. Prepare adjusting entries for the following transactions. (Credit account titles are automatically indented when Unrecorded...

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1. Prepare adjusting entries for the following transactions. (Credit account titles are automatically indented when Unrecorded interest accrued on savings bonds is $488. Property taxes incurred but not paid or recorded amount to$976. 3. Unearned service revenue of $4,880 was collected in advance. By year end$854 was still unearned. Prepaid insurance had a $915 debit balance prior to adjustment. By year end, 60 percent was still unexpired. 5. Salaries incurred by year end but not yet paid or recorded amounted to$780. 2. 4. No. Account Titles and Explanation Debit Credit 1. Interest Payable 488 ......... Interest Expense 488 > 2. Property Tax Expense 976 Property Taxes Payable 976 3. Unearned Service Revenue 854 Service Revenue 854 X 4. Insurance Expense 366 Prepaid Insurance 366 5. Salaries and Wages Expense 780 < Salaries and Wages Payable 780

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