(a) Trial Balance before Adjusting Entries

Trial Balance
31 December 2021
Particulars Debit Credit
Cash 5,860  
Supplies 6,400  
Prepaid Insurance 1,800  
Accounts Receivable 8,700  
Equipment 9,000  
Accounts Payable   1,330
Capital   15,000
Service Revenue   48,900
Salaries Expenses 32,400  
Telephone Expense 1,070  
  65,230 65,230

(b) Adjusting Entries

Adjusting Journal Book

Date Particulars Led. Ref. Debit Credit
2021        
Dec 31 Insurance Expense   1200  
  Prepaid Insurance     1200
         
Dec 31 Supplies Expense   5600  
  Supplies on Hand     5600
         
Dec 31 Salaries Expense   500  
  Accrued Salaries     500
         
Dec 31 Depreciation Expense   1700  
  Accumulated Depreciation     1700
         
Dec 31 Telephone Expense   120  
  Accrued Telephone Expense     120
         
Dec 31 Bad Debt Expense   500  
  Allowance for Doubtful Accounts     500
         
Dec 31 Service Revenue   3400  
  Unearned Service Revenue     3400