Assume the unadjusted and adjusted trial balances for Kristy€™s Consulting, Inc. at June 30, 2013, show the following data:

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

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Kristy's Consulting, Inc Trial Balance June 30, 2013 UNADJUSTED ADJUSTED TRIAL BALANCETRIAL BALANCE CR CR DR 6,200 5,800 1,400 2,800 ACCOUNT Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation, Equipment Accounts Payable Salary Payable Interest Payable Unearned Service Revenue Notes Payable Common Shares Retained Earnings Dividends Service Revenues Salary Expense Rent Expense Depreciation Expense, Equipment Interest Expense Supplies Expense Total DR 6,200 5,800 300 2,100 18,000 18,000 7,500 1,800 $7,750 1,800 1,250 150 900 7,000 5,000 4,900 2,600 7,000 5,000 4,900 13,600 13,600 47,400 49,100 23,400 3,500 1,250 250 24,650 4,200 1,500 400 1,100 $76,200 $76,200 $77,850 $77,850