At the End of 2013,the Unadjusted Accounting Records Contain the Following

question 98

Essay

At the end of 2013,the unadjusted accounting records contain the following selected accounts and balances:
$\begin{array}{llll}\text { Other reverue } & \$ 13,600 & \text { Salary Expense } & \$ 32,200 \\\text { Supplies Expense } & 16,500 & \text { Rent Expense } & 12,400 \\\text { Depreciation Expense } & 22,000 & \text { Legal Fees Earned } & 64,300 \\\text { Utilities Expense } & 22,400 & \text { Income T ax Expense } & 15,800 \\\text { AccountsReceivable } & 22,300 & \text { Dividends } & 13,000\end{array}$ A) The company has not paid its employees for the final 3 days in 2013 . The amount owed is $\$ 2,500$ . How much salary expense should be reported for the year ended December 31, 2013?

B) What additional adjustments would you expect the company to make at year end that would result in additional revenue as a result of the account listed?

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