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E3-9 Using the adjusted trial balance to determine the adjusting journal entries [10-15 min] The adjusted trial balance of Jobs-4-U Employment Service follows but is incomplete. JOBS-4-U EMPLOYMENT SERVICE Adjusted trial balance as at 30 April 2015 Trial balance Adjusted trial balance Debit $900 4 100 1 000 32 500 Credit Debit Account Cash Accounts receivable Supplies Equipment Accumulated depreciation Salary payable Yost, capital, 31 March 2015 Yost, drawings ervice revenue Salary expense Rent expense Depreciation expense Supplies expense Total Credit $900 5 600 500 32 500 14 400 $15 400 1 200 23 300 23 300 4 800 4 800 9 100 10 600 2 500 1000 3 700 1000 1000 500 $50 500 $46 800 $46 800 $50 500 Requirements 1 Calculate and enter the adjustment amounts directly in the (missing) Adjustments columns. Prepare each adjusting journal entry for the amounts calculated in Requirement 1. Date the entries and include explanations. 2