(a) Fill in the missing amounts. (If answer is zero, please enter 0. Do not leave any fields blank.)

Account Titles

Trial Balance Adjusted Trial Balance

Dr.Cr.Dr.Cr.

Accounts Receivable ? 34,618

Prepaid Insurance 26,776 18272

Supplies 6,504 ?

Accumulated Depreciation 12,746 ?

Salaries Payable ? 5,652

Service Revenue 88,103 95,945

Insurance Expense ?

Depreciation Expense 10,450

Supplies Expense 4,662

Salaries Expense 48,801

Wages Expense ?

(b) Prepare the adjusting entries that were made.

Description/AccountDebitCredit

Accounts Receivable

Service Revenue

(To record service revenue on account.)

Insurance Expense

Prepaid Insurance

(To record expired insurance.)

Supplies Expense 4,510

Supplies

(To record supplies used.)

Depreciation Expense10,030

Accumulated Depreciation

(To record depreciation.)

Salaries Expense

Salaries Payable

(To record accrued salaries.)