Based on the Partial Trial Balance and the Partial Adjusted

question 93

Essay

Based on the partial trial balance and the partial adjusted trial balance shown below, prepare the six missing adjusting entries. The adjusting entries should be dated December 31.
Unadjusted
Account Trial Balance Adjusted Trial Balance $$\begin{array} { | l | r | r | r | r | } \hline & { \text { Debit } } & \text { Credit } & { \text { Debit } } & \text { Credit } \\\hline \text { Accounts Receivable } & 101,600 & & 110,000 & \\\hline \text { Supp lies } & 5,000 & & 3,800 & \\\hline \text { Prepaid Insurance } & 10,600 & & 5,800 & \\\hline \text { Accumulated Amortization } & & 55,300 & & 57,300 \\\hline \text { Salary Payable } & & & & 1,500 \\\hline \text { Unearned Service Revenue } & & 13,500 & & 13,000 \\\hline \text { Service Revenue } & & 215,900 & & 224,800 \\\hline \text { Salary Expense } & 110,600 & & 112,100 & \\\hline \text { Insurance Expense } & & & 4,800 & \\\hline \text { Supp lies Expense } & & & 1,200 & \\\hline \text { Amortization Expense } & & & 2,000 & \\\hline\end{array}$$

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Definitions:

Social Needs

Basic human requirements for interpersonal relationships and a sense of belonging within a community.

Culture's Affluence

The wealth, goods, or resources available to individuals and societies, influencing lifestyle and social practices.

Social Mobility

The movement of individuals, families, or groups within or between social strata in a society, often reflecting changes in occupation, wealth, or status.

Collectivism

Putting group goals ahead of personal goals and defining one’s identity in terms of the groups to which one belongs.