Answers
1. Adjusting Entries -
Credit Date (a) Adjusting Entries Accounts Title Debit Accounts Receivable $ 600 Service Revenue (Being Service Performed and billed) $ 600 (b) Supplies Expenses $ 1,740 Supplies (Being Supplies Utilised) $ 1,740 (c) Utilities Expense $ 275 Utilities Payable (Being Utilities Expense incurred) $ 275 (d) 490 Unearned Revenue $ Service Revenue (Being Service Performed) $ 490 (e) 620 Salaries Expense $ Salaries Payable (Being Salaries accrued) $ 620 (f) $ 400 Insurance Expense $ Prepaid Insurance (Being Insurance Expired) $ $ 400
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