Maalkum Construction's unadjusted and adjusted trial balances at April 30, 2014, are shown below.

Required
Journalize the adjusting entries that account for the differences between the two trial balances.
Recall that wages payable and salaries payable mean the same thing (and wages expense is the same as salaries expense).

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MAALKUM CONSTRUCTION Unadjusted and Adjusted Trial Balance April 30, 2014 Unadjusted Trial Balance Adjusted Trial Balance Account Title Debit Credit Debit Credit Cash 24,800 24,800 Accounts receivable 25,600 32,200 Supplies 4,900 1,000 Prepaid rent 9,200 4,600 Equipment 272,000 272,000 Accumulated amortization- 81,600 109,100 equipment 29,000 Accounts payable 29,000 Wages payable 4,200 3,800 Unearned service revenue 800 M. Maalkum, capital 124,100 124,100 53,000 53,000 M. Maalkum, withdrawals Service revenue 179,000 188,600 26,200 Wages expense 22,000 4,600 Rent expense Amortization expense equipment 27,500 Supplies expense 3,900 Utilities expense 6,000 6,000 455,800 417,500 417,500 455,800