Reference no: EM132677598

101 Cash 3,500

126 Suppliers 2,080
130 Prepaid Insurance 2,400
140 Land 12,000
141 Buildings 60,000
149 Equipment 15,000
201 Accounts Payable 4,800
208 Unearned Rent Revenue 3,300
275 Mortgage Payable 40,000 301 Owner's Capital 41,380
429 Rent Revenue 10,300
610 Advertising Expense 600
726 Salaries and Wages Payable 3,300
732 Utilities Expense 900

99,780

In addition to those accounts listed on the trial balance, the chart of accounts for Ngulu Ta- Utoya Hotel also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense.

Other data:

1. Prepaid insurance is a 1-year policy starting November 1, 2014.
2. A count of supplies shows K750 of unused supplies on November 30.
3. Annual depreciation is K3,000 on the buildings and K1,500 on equipment.
4. The mortgage interest rate is 12%. (The mortgage was taken out on November 1.)
5. Two-thirds of the unearned rent revenue has been earned.
6. Salaries of K750 are accrued and unpaid at November 31.

Problem 1: How can do an adjusted trial balance on November 30.