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\begin{tabular}{|l|l|l|l|l|l|l|} \hline Beg. Bal & & & & & & \\ \hline \end{tabular} Adjusting Entries 15. Recognized $3,450 of revenue for performing services. The collection of cash for these services occurred in a prior transaction. (See Event 3.) 16. Recorded $1,220 of accrued salary expense at the end of Year 1. 17. Recorded supplies expense. Had $150 of supplies on hand at the end of the accounting period. 18. Recognized three months of expense for prepaid rent that had been used up during the accounting period. Required a. Record each of the preceding events in T-accounts. b. Prepare a before-closing trial balance. Asset Source Transactions 1. Began operations by acquiring $24,000 of cash from the issue of common stock. 2. Performed services and collected cash of $1,200. 3. Collected $4,600 of cash in advance for services to be provided over the next 12 months. 4. Provided $10,800 of services on account. 5. Purchased supplies of $470 on account. Asset Exchange Transactions 6. Purchased $4,100 of land for cash. 7. Collected $7,200 of cash from accounts receivable. 8. Purchased $490 of supplies with cash. 9. Paid $3,800 for one year's rent in advance. Asset Use Transactions 10. Paid $2,600 cash for salaries of employees. 11. Paid a cash dividend of $2,200 to the stockholders. 12. Paid off $470 of the accounts payable with cash. Claims Exchange Transactions 13. Placed an advertisement in the local newspaper for $190 on account. 14. Incurred utility expense of $135 on account. Adjusting Entries 15. Recognized $3,450 of revenue for performing services. The collection of cash for these services occurred in a prior transaction. (See Event 3.)