## Answers

Credit S Adjusting Journal Entries :- S.No Date Accounts Title & Explanation a) XX-XX-XXXX Salaries expense To Salaries payable (Entry for recording of accrued salaries expense) Debit S 2,500 2,500 1,000 -XXXX Supplies Expense To Supplies (Entry for recording the supplies expense) 1,000 XX-XX-XXXX Depreciation expense - Delivery van 12,000 To Accumulated Depreciation - Delivery van (Entry for recording of depreciation on office equipment) 12,000 d) XX-XX -XXXX Unearned service fee 5,000 To Service fee (Entry for recording the recognition of service revenue) 5,000

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