The trial balance of Dynaclean Air Purification Systems at November 30, 2007, and the data needed for the month-end adjustments follow.

Adjustment data at November 30 :

a. Unearned service revenue still unearned, \(\$ 1,100\).

b. Prepaid rent still in force, \(\$ 400\).

c. Supplies used during the month, \(\$ 1,000\).

d. Depreciation for the month, \(\$ 400\).

e. Accrued advertising expense, \(\$ 600\). (Credit Accounts Payable.)

f. Accrued salary expense, \(\$ 500\).

Requirements

1. As directed by your instructor, open T-accounts (or fourcolumn accounts) for the accounts listed in the trial balance, inserting their November 30 unadjusted balances.

2. Journalize the adjusting entries and post to the T-accounts. Key the journal entries and the posted amounts by letter. Show the ending balance of each account. 

If you are instructed to use four-column accounts, then post to the accounts and write "Balance" in the Item column for the November 30 unadjusted balance, as shown here for the Cash account:

Use the actual date (Nov: 30) for each posted amount. 

3. Prepare the adjusted trial balance.

4. How will Dynaclean use the adjusted trial balance? 

Transcribed Image Text:

DYNACLEAN AIR PURIFICATION SYSTEMS Trial Balance November 30, 2007 Balance Account Title Cash Accounts receivable Debit Credit $ 7,100 19,800 Prepaid rent 2,400 Supplies 1,200 Equipment Accumulated depreciation Accounts payable 19,700 $ 3,600 3,300 Salary payable Unearned service revenue 2,800 Dinah Klein, capital 40,000 Dinah Klein, withdrawals 9,800 Service revenue 15,600 Salary expense 3,800 Rent expense Depreciation expense Advertising expense 1,500 Supplies expense Total $65,300 $65,300