$($a$)$

Prepare the necessary adjusting entry at year$-$end, assuming December $31$ falls on Wednesday. $($List all debit entries before credit

entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select

$"$No entry" for the account titles and enter $0$ for the amounts.$)$

Date

December

$31$

Account Titles and Explanation

Debit

eTextbook and Media

List of Accounts

The trial balance of Woods Company includes the following balance sheet accounts. Identify the accounts that might require

adjustment. For each account that requires adjustment, indicate $(1)$ the type of adjusting entry $($prepaid expense, unearned revenue,

accrued revenue, and accrued expense$)$ and $(2)$ the related account in the adjusting entry.

a$.$ Accounts Receivable

b$.$ Prepaid Insurance

c$.$ Cash

d$.$ Accumulated Depreciation$-$Equipment

e$.$ Dividends

f$.$ Interest Payable

g$.$ Unearned Service Revenue