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Blum Services Has the Following Unadjusted Balances at Year-End The Following Information Is Available to Use in Making Adjusting

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Blum Services has the following unadjusted balances at year-end.
 Cash $12,900 Prepaid insurance 2,000 Office supplies 1,300 Office equipment 10,500 Accumulated depreciation-office equipment 3,500 Accounts payable 2,900 Salaries payable 0 Unearned service revenue 4,500 A.L.Blum, capital 11,750 A.L.Blum, drawing 5,600 Service revenue 13,350 Salary expense 3,700 Depreciation expense 0 Supplies expense 0 Insurance expense 0\begin{array} { |l | r | } \hline \text { Cash } & \$ 12,900 \\\hline \text { Prepaid insurance } & 2,000 \\\hline \text { Office supplies } & 1,300 \\\hline \text { Office equipment } & 10,500 \\\hline \text { Accumulated depreciation-office equipment } & 3,500 \\\hline \text { Accounts payable } & 2,900 \\\hline \text { Salaries payable } & - 0- \\\hline \text { Unearned service revenue } & 4,500 \\\hline \text { A.L.Blum, capital } & 11,750 \\\hline \text { A.L.Blum, drawing } & 5,600 \\\hline \text { Service revenue } & 13,350 \\\hline \text { Salary expense } & 3,700 \\\hline \text { Depreciation expense } & - 0 - \\\hline \text { Supplies expense } & - 0 - \\\hline \text { Insurance expense } & - 0 - \\\hline\end{array} The following information is available to use in making adjusting entries.
a.Office supplies on hand at year-end: $250
b.Prepaid insurance expired during the year: $325
c.Unearned revenue remaining at year-end: $2,500
d.Depreciation expense for the year: $1,800
e.Accrued salaries at year-end: $900
Using the work sheet below,prepare the trial balance,the adjustments and the adjusted trial balance for Blum Services.  Blum Services has the following unadjusted balances at year-end.   \begin{array} { |l | r | }  \hline \text { Cash } & \$ 12,900 \\ \hline \text { Prepaid insurance } & 2,000 \\ \hline \text { Office supplies } & 1,300 \\ \hline \text { Office equipment } & 10,500 \\ \hline \text { Accumulated depreciation-office equipment } & 3,500 \\ \hline \text { Accounts payable } & 2,900 \\ \hline \text { Salaries payable } & - 0- \\ \hline \text { Unearned service revenue } & 4,500 \\ \hline \text { A.L.Blum, capital } & 11,750 \\ \hline \text { A.L.Blum, drawing } & 5,600 \\ \hline \text { Service revenue } & 13,350 \\ \hline \text { Salary expense } & 3,700 \\ \hline \text { Depreciation expense } & - 0 - \\ \hline \text { Supplies expense } & - 0 - \\ \hline \text { Insurance expense } & - 0 - \\ \hline \end{array}  The following information is available to use in making adjusting entries. a.Office supplies on hand at year-end: $250 b.Prepaid insurance expired during the year: $325 c.Unearned revenue remaining at year-end: $2,500 d.Depreciation expense for the year: $1,800 e.Accrued salaries at year-end: $900 Using the work sheet below,prepare the trial balance,the adjustments and the adjusted trial balance for Blum Services.

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