Timken Company specializes in the repair of music equipment and is owned and operated by Secilia Timken. On April 30, 2012, the end of the current year, the accountant for Timken Company prepared the following trial balances:

Instructions Journalize the seven entries that adjusted the accounts at June 30. None of the accounts were affected by more than one adjustingentry.

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Timken Company Trial Balance April 30, 2012 Unadjusted Adjusted Debit Balances Balances Debit Credit Credit Balances Balances Cash 38.250 38.250 Accounts Receivable. 109.500 109,500 ..... Suppies... Prepaid Insurance. Equipment... Accumulated Depreciation-Equipment ... Automobles.. Accumulated Depreciation-Automobiles Accounts Payable.. Salaries Peyable.. 11,250 3,500 14.250 2.700 ...... 360,450 360.450 94.500 107,000 109.500 109,500 54.750 57,500 26,000 24,930 7,500 Unearned Service Fees. 18.00 6,000 Capital Stock.. 125.000 125.000 Retained Earnings. 269.020 269,020 Dividends.... 75.000 75,000 Service Fees Earned 733,800 745,800 Salary Expense.. Rent Expense. Supplies Expense.. Depreciation Expense--Equipment.. Depreciation Expense-Automobiles. 516,900 524,400 54.000 54,000 7,750 12.500 2,750 utilities Expense .. 12.900 13,970 Taxes Expense... Insurance Expense 8.175 8,175 ..... 11,550 .... Miscellaneous Expense 9825 1,320.000 1,320.000 9825 1.343,820 1.343,820