Date account titles debit credit nov 8 salaries and

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DateAccount TitlesDebitCreditNov.8Salaries and Wages Payable......................................................Salaries and Wages Expense.....................................................Cash................................................................................6206001,22010 CashAccounts Receivable.......................................................1,8001,80012 CashService Revenue..............................................................1,7001,70015 Equipment.................................................................................Accounts Payable............................................................3,6003,60017 Supplies.....................................................................................Accounts Payable............................................................1,3001,30020 Accounts Payable......................................................................Cash................................................................................2,5002,50022 Rent Expense............................................................................480
Cash................................................................................48025 Salaries and Wages Expense.....................................................Cash................................................................................1,0001,00027 Accounts Receivable.................................................................Service Revenue..............................................................90090029 CashUnearned Service Revenue.............................................750750(d) & (f)TATE EQUIPMENT REPAIRTrial BalancesNovember 30, 2012BeforeAdjustmentAfterAdjustmentDr.Cr.Dr.Cr.Cash..............................................................Accounts Receivable....................................Supplies........................................................Equipment....................................................Accumulated Depreciation—EquipmentAccounts Payable.........................................Unearned Service Revenue..........................Salaries and Wages Payable.........................Common Stock.............................................Retained Earnings........................................Service Revenue...........................................Salaries and Wages Expense........................Rent Expense...............................................Supplies Expense.........................................Depreciation Expense..................................$ 1,8402,0102,42013,6001,600480$21,950$5004,7001,15010,0003,0002,600$21,950$ 1,8402,0101,10013,6002,0804801,320  250$22,680$7504,70065048010,0003,0003,100$22,680
(e)1.Nov. 30Supplies Expense......................................................................1,320Supplies ($2,420 – $1,100)...........................................1,3202.30Salaries and Wages Expense.............................................480Salaries and Wages Payable..........................................4803.30Depreciation Expense.......................................................250Accum. Depr.—Equipment...........................................2504.30Unearned Service Revenue...............................................500Service Revenue............................................................500(g)TATE EQUIPMENT REPAIRIncome StatementFor the Month Ended November 30, 2012RevenuesService revenue........................................................................($3,100)ExpensesSalaries and wages expense..........................................$2,080Supplies expense..........................................................1,320Rent expense...................................................................480Depreciation expense....................................................250Total expenses................................................................4,130)

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