## Answers

Adjusting entry | ||||||

S.no. | Accounts title and explanation | Debit $ | Credit $ | |||

a. | Amortization expenses | 5700 | ||||

Accumulated Amortization | 5700 | |||||

(for amortization expenses) | ||||||

ACCUMULATED AMORTIZATION | ||||||

Debit $ | Credit $ | |||||

Beg. Balance | 0 | |||||

5700 | Amortization expense | |||||

Ending balance | 5700 | |||||

AMORTIZATION EXPENSE | ||||||

Debit $ | Credit $ | |||||

Beg. Balance | 0 | |||||

Acc. Amortization | 5700 | |||||

Ending balance | 5700 |

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