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:

Straight-Ranking

A method of performance evaluation where employees are compared to each other and ranked in a simple list format.

Forced Distribution

A performance management system where employee evaluations are distributed along a bell curve, forcing rankings among an employee population.

Performance Feedback

The process where an individual's work performance is assessed and communicated back to them, usually by a supervisor or peer, to improve and develop their professional capabilities.

Differing Perspectives

Variations in viewpoints or opinions among individuals or groups on a particular issue.