9.Journalize the six entries to adjust the accounts at December 31. (Hint: One

9.Journalize the six entries to adjust the accounts at December 31. (Hint: One
of the accounts was affected by two different adjusting entries).

Unadjusted
Trial Balance

Adjusted
Trial Balance

Debit
Balances

Credit Balances

Debit
Balances

Credit Balances

Cash

5000

5000

Accounts Receivable

32000

32600

Supplies

3600

100

Prepaid Insurance

4000

1400

Equipment

11000

11000

Accumulated Depreciation

1700

Wages Payable

2000

Unearned Fees

8900

3500

Ann Cole Capital

22000

22000

Fees Earned

69000

75000

Wages Expense

44300

46300

Supplies Expense

3500

Insurance Expense

2600

Depreciation Expense

1700

Total

99900

99900

104200

104200