The unadjusted T-accounts of Super Media at December 31, 2017, are shown here. The related year-end adjustment data follow them.

Adjustment data at December 31, 2017, include the following:
a. Amortization for the year, $7,200.
b. Supplies still unused at year end, $7,000.
c. Accrued service revenue, $12,000.
d. Of the $6,000 balance of Unearned Service Revenue at the beginning of the year, $4,000 was earned during the year.
e. Accrued salary expense, $9,000.
Required
1. Write the account data in the Trial Balance columns of a worksheet and complete the worksheet. Identify each adjusting entry by the letter corresponding to the data given.
2. Journalize the adjusting and closing entries. Include explanations.

Transcribed Image Text:

Cash Accounts Receivable Supplies Ba. 87,000 Bal 132,000Bal. 18,000 Equipment Accumulated Amortization-Equipment Accounts Payable Bal. 171,000 Bal. 36,000 Bal. 48,000 Salary Payable Unearned Service Revenue Notes Payable, Long-ternm Bal. 6,000 Ba. 120,000 W. Super, Capital W. Super, Withdrawals Service Revenue Bal. 123,000162.000 Bal. 390,000 Supplies Expense Insurance Expense Salary Expense 108,000 Bal Ba. 30,000 Amortization Expense-Equipment Interest Expense Bal 15,000