Moon Theater Production Company’s partially completed worksheet as of December 31, 2025, follows. 

Adjustment data at December 31 follow: 

a. As of December 31, Moon Theater Production Company had performed $900 of service revenue but has not yet billed customers. 

b. At the end of the month, Moon Theater Production Company had $500 of supplies remaining. 

c. Prepaid Insurance of $1,300 remained. 

d. Depreciation expense, $3,500. 

e. Accrued salaries expense of $500 that hasn’t been paid yet.

Requirements 

1. Complete the worksheet. Use letters a through e to label the five adjustments. 

2. Journalize the adjusting entries. 

3. Prepare the adjusted trial balance.

Transcribed Image Text:

1 23 4 567 7 Cash A Account Names 8 Accounts Receivable 9 Supplies 10 Prepaid Insurance 11 Equipment 12 Accumulated Depreciation-Equipment 13 Accounts Payable 14 Salaries Payable 15 Common Stock 16 Dividends 17 Service Revenue 18 Depreciation Expense-Equipment 19 Supplies Expense 20 Utilities Expense 21 Salaries Expense 22 Insurance Expense 23 Total 24 B с D MOON THEATER PRODUCTION COMPANY Worksheet December 31, 2025 Unadjusted Trial Balance Debit Credit $ 3,500 6,000 1,300 2,100 23,000 28,500 5,400 24,000 $ 93,800 $ 8,100 5,000 21,100 59,600 $ 93,800 Adjustments Debit E Credit F G Adjusted Trial Balance Debit Credit