Deborah Consultants Had the Following Balances Before Passing Adjusting Entries

question 58

Essay

Deborah Consultants had the following balances before passing adjusting entries in the books on December 31, 2015.
$$\begin{array} { l l l l } \text { Cash } & \$ 5,000 & { \text { Deborah, Withdrawals } } \\\text { Accounts Receivable } & 2,000 & \text { Service Revenue } & 10,600 \\\text { Office Supplies } & 1,800 & \text { Salaries Expense } & 4,000 \\\text { Equipment } & 15,000 & \text { Rent Expense } & \text { B00 } \\\text { Accumulated Depreciation } - &{ \text { Depreciation Expense- } } & & \\\text { Equipment } & 9,000 & \text { Equipment 1,500 } \\\text { Beborah, Capital } & 15,000 & \text { Supplies Expense } & 500\end{array}$$ Prepare the adjusted trial balance after considering these adjustments:
a. Office Supplies used, $800. Assume the office supplies were initially recorded as an asset.
b. Accrued salaries on December 31, $600.
c. Revenue accrued but not recorded, $200.

---

Definitions:

Protein

Large biomolecules, or macromolecules, consisting of one or more long chains of amino acid residues, essential for all living organisms.

Nucleic Acid Coenzymes

Molecules that work alongside enzymes in biochemical reactions, especially in the synthesis and repair of DNA and RNA.

Macronutrient

Essential chemical elements that organisms need in large quantities for survival, including carbohydrates, proteins, and fats.

Cell Walls

Rigid, protective outer layers found in plants, fungi, and bacteria, providing support and shape to cells.