Danville Company specializes in the repair of music equipment and is owned and operated by Harry Nagel. On April 30, 2008, the end of the current year, the accountant for Danville Company prepared the following trial balances:

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

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Danville Company Trial Balance April 30, 2008 Unadjusted Debit Adjusted Credit Debit Credit Balances Balances Balances Balances Accounts Receivable . . ..36,500 Supplies - Prepaid Insurance. . . . 12,750 36,500 900 1,500 120,150 3,750 4,750 31,500 34,000 36,500 18,250 8,310 Accumulated Depreciation-Automobiles. 20,400 8,800 2,000 2,900 131,340 6,000 131,340 25,000 Service Fees Earned 244,600 247,700 174,300 18,000 2,850 2,500 2,150 4,790 2,725 3,250 3,275 447,140 Supplies Expense 4,300 Taxes Expense.... Insurance Expense. .._ . . . 3,275 440,000 440,000 447,140