4 Journalizing Adjusting Entries, Posting Adjusting Entries, Adjusted Trial Balance, Closing (Problems)

		DEBIT	CREDIT
Supplies Expense		6975
	Prepaid Supplies		6975
Unearned Rent		1750
	Rent Income		1750
Wages Expense		3500
	Accrued Wages Payable		3500
Accounts Receivable		23000
	Fees Income		23000
Depreciation Expense		3000
	Accumulated Depreciation		3000

		DEBIT	CREDIT
Accounts Receivable		11150
	Fees Earned		11150
Supplies Expense		2450
	Supplies		2450
Rent Expense		6000
	Prepaid Rent		6000
Depreciation Expense		8950
	Accumulated Depreciation-Eqpt		8950
Unearned Fees		10000
	Fees Earned		10000
Wages Expense		4840
	Wages Payable		4840

		DEBIT	CREDIT
Accounts Receivable		10500
	Fees Earned		10500
Miscellaneous Expense		15025
	Supplies		15025
Depreciation Expense		9500
	Accumulated Depreciation		9500
Unearned Fees		16800
	Fees Earned		16800
Wages Expense		2400
	Accounts Payable		2400

31-Jul	Insurance Expense		375
		Prepaid Insurance		375
31-Jul	Supplies Expense		1,675
		Prepaid Supplies		1,675
31-Jul	Depreciation Expense		750
		Accumulated Depreciation		750
31-Jul	Salary Expense		175
		Salaries Payable		175
31-Jul	Rent Expense		2,400
		Prepaid Rent		2,400
31-Jul	Unearned Fees		2,750
		Fees Earned		2,750

30-Apr	Insurance Expense		350
		Prepaid Insurance		350
30-Apr	Supplies Expense		2,075
		Prepaid Supplies		2,075
30-Apr	Depreciation Expense		400
		Accumulated Depreciation		400
30-Apr	Salary Expense		275
		Salaries Payable		275
30-Apr	Rent Expense		2,000
		Prepaid Rent		2,000
30-Apr	Unearned Fees		7,050
		Fees Earned		7,050

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