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 $$\begin{array} { | l | r | r | r | r | } \hline & { \text { Debit } } & \text { Credit } & { \text { Debit } } & \text { Credit } \\\hline \text { Accounts Receivable } & 101,600 & & 110,000 & \\\hline \text { Supp lies } & 5,000 & & 3,800 & \\\hline \text { Prepaid Insurance } & 10,600 & & 5,800 & \\\hline \text { Accumulated Amortization } & & 55,300 & & 57,300 \\\hline \text { Salary Payable } & & & & 1,500 \\\hline \text { Unearned Service Revenue } & & 13,500 & & 13,000 \\\hline \text { Service Revenue } & & 215,900 & & 224,800 \\\hline \text { Salary Expense } & 110,600 & & 112,100 & \\\hline \text { Insurance Expense } & & & 4,800 & \\\hline \text { Supp lies Expense } & & & 1,200 & \\\hline \text { Amortization Expense } & & & 2,000 & \\\hline\end{array}$$

Discern the medical and emotional risks associated with drug use, including those specific to certain drugs like cocaine, MDMA, and marijuana.

Understand the reasons behind continued drug use despite negative consequences.

Recognize the chemical interactions between drugs and neurotransmitters.

Grasp the complex relationship between drug effects, individual experiences, and potential harms.

---

Definitions:

Learning Experiences

Encompass all forms of interaction, formal or informal, that contribute to one's acquisition of knowledge or skills.

Habituation

The process of becoming accustomed to a stimulus through repeated exposure, leading to a decrease in response.

Vocal Intonation

The variation of pitch while speaking, which can convey different meanings or emotional states in language.

Reflexive Responding

A type of reaction in which an individual automatically responds to a stimulus without conscious thought.