The unadjusted trial balance for Mar Vista Pet Grooming is as follows:

During the 12 months ended December 31, 2025, Mar Vista Pet Grooming:

a. Used supplies of \($1,800\).

b. Used prepaid insurance of \($620\).

c. Depreciated equipment, \($460\).

d. Accrued salaries expense of \($310\) that hasn’t been paid yet.

e. Earned \($360\) of unearned revenue.
Requirements 

1. Open a T-account for each account using the unadjusted balances.
2. Journalize the adjusting entries using the letter and December 31 date in the date column.
3. Post the adjustments to the T-accounts, entering each adjustment by letter. Show each account’s adjusted balance.

Transcribed Image Text:

MAR VISTA PET GROOMING Unadjusted Trial Balance December 31, 2025 Account Title Cash Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Balance Debit Credit $ 700 3,000 800 29,000 $ 7,000 2,800 Salaries Payable Unearned Revenue 500 Francka, Capital 7,200 Francka, Withdrawals 3,000 Service Revenue 25,000 Salaries Expense 6,000 Supplies Expense Depreciation Expense-Equipment Insurance Expense Total $ 42,500 $ 42,500