Refer to the data in Exercise 3-13. Journalize the five adjustments, all dated June 30, 2014.
In exercise 3-13

a. Used supplies worth $800.
b. Used up prepaid insurance of $750.
c. Amortized the equipment a further $2,000.
d. Accrued salaries expense of $1,100 that still must be paid.
e. Earned $600 of the unearned service revenue.

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VALLEY CLEANERS Preparation of Adjusted Trial Balance June 30, 2014 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Account Title Credit Debit Debit Debit Credit Credit Cash 2,400 Supplies 4,000 Prepaid insurance 1,800 Equipment 40,000 Accumulated amortization- 6,000 equipment Accounts payable 4,000 Salaries payable Unearned service 1,200 revenue Les Valley, capital Les Valley, 17,000 withdrawals 8,000 Service revenue 44,000 Salaries expense 16,000 Supplies expense Amortization expense equipment Insurance expense 72,200 72,200