Format B I U A 35 X V fx C D Grading Criteria: W5 - Adjusting & Trial Balance Assignment 1. 3 Adjusting Journal Entries 15 3 Calculations for Adjustments 15 2. 6 Postings to the General Ledger UT 30 3. Adjusted Trial Balance 40 (1 pt off per error on each statement) TOTAL 100 Adjusting Information: April 30 o Ending Balance of Supplies is $1850 Two months of Insurance is Expired. o Two months of Depreciation on Equipment Hint: Use the Straight Line Method: Cost $5,700 Salvage Value $1,500 Useful Life 5 years (or 60 months) General Journal Week 5Data Window Help 1 77% 3ACCT110 - W5 Adjusting and Trail Balance Assignment Template.xIsx - Read-Only ~ O Se Review View Automate E ce Wrap Text v Number _ AutoSum Merge & Center v Fill $ ~ % 9 08 8 Conditional Format Cell Insert Delete Format Sort & Find Formatting as Table Styles Clear v Filter Sele w General Ledger General Ledger ASSETS General Ledger LIABILITIES REVENUES & EXPENSES Cash Act. 101.00 Accounts Payable Act. Service Revenue Date Item Debit Credit Balance Act. Date Item Debit Credit Balance Date item Debit 30-Apr Balance it Balance 79.592.41 30-Apr Balance 8425.00 D-Apr Balance 14,045.00 Unearned Service Revenue Act. 220.00 Salaries Expense Accounts Receivable Act. 105.00 Date Item Debit Credit Balance Date Date Item Debit Credit Balance 30-Apr Balance 3,570,00 30-Apr Balance 30-Apr Balance 2.760.00 Federal Income Tax Payable Act. # 230.00 Electric Expense Supplies 520.00 Act. # 108.00 Date Debit Credit Balance Date Item Debit Date Debit Credit Balance 30-Apr Balance 386.00 30-Apr Balance 30-Apr Balance 2.725.00 FICA Tax Payable Act. 240.00 Supplies Expense Act. 111.00 Date Debit Credit Balance Date Credit Balance 30-Apr Balance 4,500.00 Medicare Payable Act. 250.00 Expense Act. 150.00 Date Item Debit Credit Balance Date Debit Credit Balance 30-Apr Balance 5,700.00 Federal Unemployment Payable Act. 260.00 Date Item PR Debit Credit Balance Depreciation Expense Act. # 550.00 umulated Depreciation-Equi Act. 150.10 30-Apr Balance 33.00 Debit Date Credit Balance Credit State Unemployment Payable Act. # Act. DA 270.00 Bank Fee Expense Item Credit Balance Date Item Debit Credit Balance 30-Apr Balance 22.55 30-Apr Balance OWNER EQUITY Payroll Taxes Expense Act. # 570.00 Owner Capital 301.00 Date Credit Balance Date Item Debit Balance 30-Apr Balance 30-Apr Balance 75,000.00 Miscellaneous E Act. 580.00 Date Item Debit Credit Balance Owner Withdrawals Act. # 301.10 30-Apr Balance Date Item Debit 30-Apr Balance 2,000.00 JUL 27 itv ONA WTrail Balance Assignment Template.xisx - Read-Only AutoSum Fill Conditional Format Cell Insert Delete Format Formatting as Table Styles Clear AP AC AD AE AF AG AH KJO Withholdings 410.00 Adjusted Trial Balance For Period Ended April 30 1404500 Account Act.# Debit Credit 510.00 nce 3,940,00 520.00 ance 430.00 530.00 dance 540.00 balance 580.00 Mal anew 57800