The Signage Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 2014, the accountant for The Signage Company prepared the following trial balances:

Instructions
Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjustingentry.

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The Signage Company Trial Balances March 31, 2014 Unadjusted Debit Adjusted Debit Credit Balances Balances Balances Credit 4,750 4,750 17,400 2,175 1,150 100,000 170,000 ash.... 6,200 9,000 7000015 75,007000 Buidings. Accumulated Depreciation-Buildings 51,500 61,000 .. 75,000 17,000 8,750 1,400 3,850 50,000 206,400 12,000 6,920 Accounts Payable 10,500 50,000 206,400 Retained Eaning.... 7,500 162,680 169,330 Salary Expense.. 81,400 5,000 11,900 4,025 8,030 9,500 2,900 7,850 ..80,000 Utilities Expense.. Depreciation Expense-B 6,200 500,000 500,000 517,730 517,730