adjusting entries

Project Description:

how to journalize monthly entries for april 30, 2012 using the following information for the partial trial balance: account receiveable 52,000, prepaid insurance 8,400, supplies 5,200, equipment 96,000, accumulated depreciation,equipment 12,000, accounts paybale 14,000, unearned revenue 18,000, salaries payable 9,600.

a)the depreciation on the equipment is calculated at an annual rate of 20%.
b)supplies on hand amounted to 1,000
c)one-third of the unearned revenue was earned during the month of april
d)salaries of 4,500 that have earned had not been paid as of july 31st
e)the prepaid insurance policy has a term of two years
f)the interest accued on the note payable amounted to $1,500
g)the unconllected portion of the accounts receiveable is estimated to be 7.5% for may
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