The Following Unadjusted Account Balances and Adjustment Data Are for Global

question 52

Essay

The following unadjusted account balances and adjustment data are for Global Advertising as of December 31, 2019: $$\begin{array} { l r } \text { Cash } & \$ 14,000 \\\text { Prepaid insurance } & 3,000 \\\text { Office supplies } & 900 \\\text { Office equipment } & 15,500 \\\text { Accumulated amort.-office equipment } & 4,500 \\\text { Accounts payable } & 1,600 \\\text { Salary payable } & 0 \\\text { Unearned service revenue } & 5,500 \\\text { Bill Johnson, Capital } & 14,900 \\\text { Bill Johnson, Withdrawals } & 11,000 \\\text { Service revenue } & 29,700 \\\text { Salary expense } & 11,800 \\\text { Amort. expense-office equipment } & 0 \\\text { Supplies expense } & 0 \\\text { Insurance expense } & 0\end{array}$$ Adjustment data:
Office supplies on hand December 31, 2019, $500
Prepaid insurance expired during 2019, $275
Unearned service revenue, December 31, 2019, $1,500
Amortization on equipment for 2019, $2,800
Accrued salaries, $1,800
Fill in the trial balance, adjustments, and adjusted trial balance columns in the following table.