Prepare the adjusting entries for matthews company

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Reference no: EM13546176

The trial balances before and after adjustment for Matthews Company at the end of its fiscal year are presented on the next page.


MATTHEWS COMPANY




Trial Balance





August 31, 2012




Dr.

Cr.

Dr.

Cr.

Cash

10,400


$10,400


Accounts Receivable

8,800


10,800


Supplies

2,300


900


Prepaid Insurance

4,000


2,500


Equipment

14,000


14,000


Accumulated Depreciation-Equipment


$ 3,600


$ 4,500

Accounts Payable


5,800


5,800

Salaries and Wages Payable


-0-


1,100

Unearned Rent Revenue


1,500


600

Owner's Capital


15,600


15,600

Service Revenue


34,000


36,000

Rent Revenue


11,000


11,900

Salaries and Wages Expense

17,000


18,100


Supplies Expense

-0-


1,400


Rent Expense

15,000


15,000


Insurance Expense

-0-


1,500


Depreciation Expense

-0-


900



$71,500

$71,500

$75,500

$75,500

Instructions

Prepare the adjusting entries that were made.

Reference no: EM13546176

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