Link Back to Chapter 3 (Adjusting Entries). Return to the trial balance in Exhibit 4-2, on the acetate between pages 130 and 131. In your own words, explain why at April 30 the following accounts must be adjusted:

d. Salary payable

e. Unearned service revenue

a. Supplies

b. Prepaid rent

c. Accumulated depreciation Explain why these accounts do not need to be adjusted at April 30:

f- Cash g. Furniture