posted a question
Journalize the six entries that adjust the accounts at December 31. One of the accounts was affected by two different adjusting entries.


Unadjusted
Trial Balance

Adjusted
Trial Balance
Cash
5,000

5,000

Accounts Receivable
32,000

32,600

Supplies
3,600

100

Prepaid Insurance
4,000

1,400

Equipment
11,000

11,000

Accumulated Depreciation
1,700
Wages Payable
2,000
Unearned Fees
8,900

3,500
Ann Cole, Capital
22,000

22,000
Fees Earned
69,000

75,000
Wages Expense
44,300

46,300

Supplies Expense
3,500

Insurance Expense
2,600

Depreciation Expense




1,700


Total
99,900

99,900

104,200

104,200