Assume the unadjusted and adjusted trial balances for Affordable Pet Dental, Inc., at September 30, 2016, show the following data:

Requirement

Journalize the adjusting entries that account for the differences between the two trial balances?

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Affordable Pet Dental, Ino. Trial Balance September 30, 2016 UNADJUSTED ADJUSTED TRIAL BALANCE TRIAL BALANCE ACCOUNT CR. DR. CR. DR. |$ 10,100 $ 10,100 9,200 600 Cash Accounts Receivable 9,200 Supplies Prepaid Rent Equipment Accumulated Depreciation, Equipment Accounts Payable Salaries Payable Interest Payable Unearned Service Revenue Notes Payable Common Stock Retained Earnings Dividends 900 2,150 66,000 1,500 66,000 $ 14,700 1,100 $ 16,200 1,100 1,750 360 3,200 45,000 5,000 1,600 45,000 5,000 11,200 11,200 13,900 13,900 Service Revenue 49,000 47,400 Salaries Expense Rent Expense Depreciation Expense, Equipment Interest Expense Supplies Expense Total 20,300 3,150 1,250 650 22,050 3,800 2,750 1,010 300 $127.600 $127,600 $131,210 $131,210