The Following Unadjusted Account Balances and Adjustment Data Are for Nugent

question 107

Essay

The following unadjusted account balances and adjustment data are for Nugent Consulting as of December 31, 2019: $$\begin{array} { l r } \text { Cash } & \$ 12,900 \\\text { Prepaid insurance } & 2,000 \\\text { Office supplies } & 1,300 \\\text { office equipment } & 10,500 \\\text { Accumulated amort.-office equipment } & 3,500 \\\text { Accounts payable } & 2,900 \\\text { Salary payable } & 0 \\\text { Unearned service revenue } & 4,500 \\\text { Neela Nugent, Capital } & 11,750 \\\text { Neela Nugent, Withdrawals } & 5,600 \\\text { Service revenue } & 13,350 \\\text { Salary expense } & 3,700 \\\text { Amort. expense-office equipment } & 0 \\\text { Supplies expense } & 0 \\\text { Insurance expense } & 0\end{array}$$ Adjustment data:
Office supplies on hand December 31, 2019, $250
Prepaid insurance expired during 2019, $325
Unearned service revenue, December 31, 2019, $2,500
Amortization on equipment for 2019, $1,800
Accrued salaries, $900
Fill in the trial balance, adjustments, and adjusted trial balance columns in the following table.

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Definitions:

Standardized Care Plan

A structured approach to patient care that outlines specific interventions and expected outcomes, based on evidence and best practices.

Individualizing

Tailoring approaches, interventions, or treatments to meet the specific needs or characteristics of an individual.

Impaired Walking

Difficulty or inability to walk normally due to physical or neurological conditions, affecting mobility and independence.

Left-Side Weakness

Reduced muscle strength or paralysis on the left side of the body, a common symptom following neurological events like a stroke.