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The Accounts for Jalisa Company Are Listed Below, Identified by Number

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The accounts for Jalisa Company are listed below, identified by number. Following the list of accounts is a series of adjusting entries (a through f) prepared by Jalisa Company. For each entry, identify the number(s) of the accounts to be debited and credited and place them in the space provided adjacent to each adjusting entry.
\quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \quad  Accounts \text { Accounts }
 1. Cash  11. Notes Payable  2. Accounts Receivable  12. Common Stock  3. Prepaid Rent  13. Retained Earnings  4. Supplies  14. Service Revenue  5. Automobiles  15. Supplies Expense  6. Accumulated Depreciation  16. Utilities Expense  7. Accounts Payable  17. Salaries and Wages Expense  8. Interest Payable  18. DepreciationExpense  9. Salaries and Wages Payable  19. Interest Expense  10. Income Tax Pavable  20. Income Tax Expense \begin{array}{ll}\text { 1. Cash } & \text { 11. Notes Payable } \\\text { 2. Accounts Receivable } & \text { 12. Common Stock } \\\text { 3. Prepaid Rent } & \text { 13. Retained Earnings } \\\text { 4. Supplies } & \text { 14. Service Revenue } \\\text { 5. Automobiles } & \text { 15. Supplies Expense } \\\text { 6. Accumulated Depreciation } & \text { 16. Utilities Expense } \\\text { 7. Accounts Payable } & \text { 17. Salaries and Wages Expense } \\\text { 8. Interest Payable } & \text { 18. DepreciationExpense } \\\text { 9. Salaries and Wages Payable } & \text { 19. Interest Expense } \\\text { 10. Income Tax Pavable } & \text { 20. Income Tax Expense }\end{array}
 Adjusting Entries  Debit  Credit  a. Provided legal services to clients that will pay next manth  a. Accrued wages earned by employees that will be paid next manth  c. Recagnized affice supplies used during the manth  d. Recarded the current manth of depreciation expense  e. Recarded manthly utilities expenses which are nat yet paid  f. Recagnized the amount of interest due to the bank an a nate \begin{array} { | l | l | l | } \hline \text { Adjusting Entries } & \text { Debit } & \text { Credit } \\\hline \text { a. Provided legal services to clients that will pay next manth } & & \\\hline \text { a. Accrued wages earned by employees that will be paid next manth } & & \\\hline \text { c. Recagnized affice supplies used during the manth } & & \\\hline \text { d. Recarded the current manth of depreciation expense } & & \\\hline \text { e. Recarded manthly utilities expenses which are nat yet paid } & & \\\hline \text { f. Recagnized the amount of interest due to the bank an a nate } & & \\\hline\end{array}

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Definitions:

Cash Cycle

The period between the initial investment in inventory and receiving cash from the sale of goods or services, reflecting a company's efficiency and management of working capital.

Fixed Assets

Long-term tangible assets used in the operation of a business, such as buildings, machinery, and equipment, not easily converted into cash.

Source of Cash

Any activity or operation within a business that generates cash inflow.

Inventory Acquisition

The process of obtaining and adding goods or materials to a company's stock for further sale or use.

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