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.

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