The Signage Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 20Y6, the accountant for The Signage Company prepared the trial balances shown at the top of the following page.

Instructions
Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjusting entry.

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The Signage Company Trial Balances March 31, 20Y6 Unadjusted Adjusted Debit Balances Balances Debit Balances Balances Credit Credit 4,750 17,400 6,200 9,000 100,000 170,000 Cash 4,750 17,400 Accounts Receivable.. Supplies Prepaid Insurance Land 2,175 1,150 100,000 170,000 Buildings Accumulated Depreciation-Buildings.. 51,500 61,000 Trucks. 75,000 75,000 17,000 8,750 1,400 3,850 50,000 206,400 Accumulated Depreciation-Trucks.. Accounts Payable Salaries Payable.. 12,000 6,920 Unearned Service Fees. 10,500 50,000 Common Stock Retained Earnings Dividends 206,400 7,500 7,500 Service Fees Earned 162,680 169,330 81,400 5,000 Salary Expense.. Depreciation Expense-Trucks Rent Expense Supplies Expense.. Utilities Expense Depreciation Expense-Buildings Taxes Expense Insurance Expense Miscellaneous Expense 80,000 11,900 11,900 4,025 8,030 9,500 6,200 2,900 2,900 7,850 9,150 500,000 9.150 517,730 500,000 517,730