A partial tabular summary for CCBC Corporation at the end of its fiscal year, July $31,2027,$ includes the following accounts before adjustments have been prepared.

Prepare a tabular summary to record adjustments for the items above using the summary that follows.

Assets

$=$

Liabilities

$+$

Stockholders$$ Equity

Accts. Rec.

$+$

Supplies

$+$

Prepd. Rent

$+$

Equip.

$$

Acc.Depr.$$Equip$.$

$=$

Notes Pay.

$+$

Int.Pay.

$+$

Sal.$/$Wag$.$Pay.

$+$

Unearn. Serv.Rev.

$+$

Com. Stock

$+$

Retained Earnings

Rev.

$$

$$

$$

Exp.

$$

$$

$$

Div.

$4,775$

$1,400$

$1,500$

$15,000$

$6,000$

$1,000$

$3,500$

Additional information for adjustments:

On July $31,$ the company had performed $$800$ of services for a client that it had not billed or recorded.

Record rent expense this month. The current balance in Prepaid Rent represents $2$ months of rent.

Supplies on hand on July $31$ were $$500.$

Unrecorded monthly depreciation is $$250.$

Interest is due on the note payable on the first day of each following month, beginning August $1.$ Interest for July is $$2.$

As of July $31,$ the company owed $$2,500$ of salaries and wages to its employees for the month just ended.

During July, the company satisfied $$2,000$ worth of services related to amounts that had previously been recorded as Unearned Service Revenue. This revenue has not yet been recorded.

Instructions