Bryan Consultants Had the Following Balances Before Preparing Adjusting Entries

question 56

Essay

Bryan Consultants had the following balances before preparing adjusting entries in the books on December 31,2017.
$$\begin{array} { l l l } \text { Cash } & \$ 6,000 & \text { Dividends }7\$ \\\text { Accounts Receivable } & 2,000 \text { Service Revenue } & 10,600 \\\text { Office Supplies } & 1,800 \text { Salaries Expense } & 4,000 \\\text { Equipment } & 15,000 & \text { Rent Expense }&8\end{array}$$ $$\begin{array} { l l l } \text { Accumulated Depreciation - } & 9,000 \text { Depreciation Expense- } & \text { 1,500 } \\\text { Equipment } & { \text { Equipment } } & \\\text { Common Stock } & 15,000 & \text {Supplies } \\\text { Expense } & 500 &\end{array}$$ 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 earned but not recorded,$200.

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Definitions:

Posttreatment Sessions

Meetings or sessions that occur after the completion of a primary treatment regimen to monitor recovery and prevent relapse.

Low-Calorie Diet

A dietary regimen that restricts calorie intake, typically to promote weight loss or improve health.

Physical Activity

Any bodily movement produced by skeletal muscles that result in energy expenditure, beneficial for physical health.

Metabolic Rate

The rate at which the body uses energy to maintain basic vital functions while at rest, often referred to as the basal metabolic rate (BMR).