The worksheet of Temp Employment Services follows but is incomplete.

The following data at April 30, 2025, are given for Temp Employment Services:

a. Service revenue accrued, \($1,500\).

b. Supplies used, \($500\).

c. Depreciation on equipment, \($1,000\).

d. Salaries owed to employees, \($1,200\).
Requirements 

1. Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to label the four adjustments.
2. Calculate and enter the adjusted account balances in the Adjusted Trial Balance columns.
3. Prepare each adjusting journal entry calculated in Requirement 1. Date the entries, and include explanations.

Transcribed Image Text:

A B 1 2 3 D E F G TEMP EMPLOYMENT SERVICES Worksheet April 30, 2025 Unadjusted Trial Balance 4 5 6 7 Cash Account Names Debit Credit $ 900 8 Accounts Receivable 4,100 9 Supplies 10 Equipment 1,000 32,500 11 Accumulated Depreciation-Equipment $ 14,400 12 Salaries Payable 13 Vilmar, Capital 14 Vilmar, Withdrawals 15 Service Revenue 23,300 4,800 9,100 16 Salaries Expense 17 Rent Expense 18 Depreciation Expense-Equipment 19 Supplies Expense 20 Total 21 2,500 1,000 $ 46,800 $ 46,800 Adjustments Debit Credit Debit Adjusted Trial Balance Credit