731/2017 Chaptar Six Problems Practical Accounting; Acctg. 121-Summer 2017: Summer Online Acctg. 121 ELENA FRUNZE SLOBOZIANU Chapter Stx Problems 7.50 points Consumer Research Associates, owned by Sam Hill, is retained by large companies to test consumer reaction to new products. On January 31, 2016, the firm's worksheet showed the following adjustments data: (a) supplies used, $2,200; (b) expired rent, $11,800; and (c) depreciation on office equipment, $4,440. The balances of the revenue and expense accounts listed in the Income Statement section of the worksheet and the drawing account listed in the Balance Sheet section of the worksheet are given below REVENUE AND EXPENSE ACCOUNTS 401 Fees Income 511 Depr. Expense Office Equipment 514 Rent Expense 517 Salaries Expense 520 Supplies Expense 523 Telephone Expense 526 Travel Expense 529 Utilities Expense $104,000 Cr 4,440 Dr 11,600 Dr. 48,100 Dr 2,200 Dr 1,210 Dr 10,250 Dr 1,110 Dr. DRAWING ACCOUNT 302 Sam Hill, Drawing 9,800 Dr. 1. Record the adjusting entries in the general journal