1. Effects of Adjusting Entries on the Basic Accounting Equation

   Four adjusting entries are shown below.

   a.	Wages Expense	3,410
   	Wages Payable		3,410
   b.	Accounts Receivable	8,350
   	Service Revenue		8,350
   c.	Rent Expense	2,260
   	Prepaid Rent		2,260
   d.	Unearned Service Revenue	5,150
   	Service Revenue		5,150

   Required:

   CONCEPTUAL CONNECTION: Analyze the adjusting entries and identify their effects on the financial statement accounts. (Note: Ignore any income tax effects.) If an amount box does not require an entry, please enter zero ("0"). Enter decreases as negative numbers.

   Transaction	Assets	Liabilities	Beginning Common Shares	Retained Earnings	Revenues	Expenses
   a.	fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4	fill in the blank 5	fill in the blank 6
   b.	fill in the blank 7	fill in the blank 8	fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
   c.	fill in the blank 13	fill in the blank 14	fill in the blank 15	fill in the blank 16	fill in the blank 17	fill in the blank 18
   d.	fill in the blank 19	fill in the blank 20	fill in the blank 21	fill in the blank 22	fill in the blank 23	fill in the blank 24