Cell Referencing
Using Excel to Record Adjusting Entries						Student Work Area
PROBLEM		Required: Provide input into cells shaded in yellow in this template.Use cell references to respective account names and amounts in the Problem area.
The bookkeeper for Tran Company asks you to prepare three accrual adjusting entries at December 31.
	Some cells are merged.
						a.	Interest on notes payable should be accrued			$300
						b.	Services performed but unbilled			1,700
						c.	Salaries earned by employees have not been recorded or paid	780
						Date		Debit	Credit
							Dec. 31	Interest Payable	300
								Accounts Payable		300
							31	Service Revenue
								Salaries and Wages Expense
							31	Salaries and Wages Expense
								Unearned Service Revenue