Assume the unadjusted and adjusted trial balances for Affordable Pet Dental, Inc., at September 30, 2018, show the following data:

Requirement

Journalize the adjusting entries that account for the differences between the two trial balances.

Transcribed Image Text:

Affordable Pet Dental, Inc. Trial Balance September 30, 2018 UNADJUSTED ADJUSTED TRIAL BALANCE TRIAL BALANCE ACCOUNT DR. CR. DR. CR. $ 10,100 9,200 $ 10,100 Cash Accounts Receivable 9,200 600 Supplies Prepaid Rent Equipment Accumulated Depreciation, Equipment Accounts Payable Salaries Payable Interest Payable 900 2,150 1,500 66,000 66,000 $ 14,700 1,100 $ 16,200 1,100 1,750 360 1,600 Unearned Service Revenue 3,200 45,000 5,000 Notes Payable 45,000 5,000 11,200 Common Stock Retained Earnings 11,200 Dividends 13,900 13,900 Service Revenue 47,400 49,000 Salaries Expense Rent Expense Depreciation Expense, Equipment Interest Expense Supplies Expense 20,300 22,050 3,800 2,750 3,150 1,250 650 1,010 300 $127,600 $127,600 $131,210 $131,210 Total