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10.31 Module Pengantar Akuntansi... Done Instructions djusting entries on August 31 for the 3-month period June I-August 31. 22 of 53 r using the three-column form of account. Enter the trial balance amounts justing entries. (Use Jl as the posting reference.) c) Prepare an adjusted trial balance on August 31 , 2019. HOMEWORK On December l, 2019, the account balances of Silver Land, Inc. were as follows. No. 101 112 126 157 Cash Accounts Receivable Supplies Equipment Debit s 10,200 20,400 9,000 69,000 $108,600 No. 158 201 209 212 311 320 Accumulated Depreciation Equipment Accounts Payable Uneamed Service Revenue Salaries and Wages Payable Share Capital Ordinary Retained Earnings Credit s 9,200 11,400 6,540 6,400 42,000 33,060 $108,600 During December, the following summary transactions were completed. Dec 04 Dec 09 Dec 11 Dec 15 Dec 19 Dec 22 Dec 23 Dec 25 Dec 28 Dec 29 Purchased supplies on account S 12,700 Received S41,500 cash for services performed in December. Paid S9,000 for salaries due employees, of which $3,200 is for September salaries. Purchased equipment on account S8,800 Received S 13,550 cash from customers on account. Paid creditors on account S7,000. Paid December rent S4,550. Received Sl 600 from customers for future service. Paid salaries S3,750. Performed services on account and billed customers for services provided S7,750. Adjustment data consist of: 1. 2. 3. 4. Depreciation for the month is S4,000. Accrued salaries payable $5,300. Supplies on hand S2,800. Unearned service revenue of $3,900 is recognized for services performed. 22 Instructions a) Journalize the December transactions. b) Journalize the adjusting entries at December 31, 2019. c) Post to ledger accounts using the three-column form of account. (Use Jl for posting reference. Use the following additional accounts: No. 400 Service Revenue, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 726 Salaries and Wages Expense and No. 729 Rent Expense.) d) Prepare an adjusted trial balance. e) Prepare an Income Statement and a retained earnings statement for December and a Statement of Financial Position at December 31, 2019.