Name ID Section...... Problem 2: Adjusting Entries (8%) Trial Balance Account Title Post Ref. F Debit Credit Cash 1x 5,200 Accounts Receivable 1x 16,200 1x 6,000 Prepaid Insurance Supplies Land 1x 1,350 1x 100,000 1x 141,500 1x 95,700 Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable 1x 90,100 1x 65,300 7,500 2x Unearned Revenue 2x 87,500 Unearned Rent 2x 6,000 3x 120,100 3x 5,000 4x 120,900 5x 70,600 Ho Meng Meng, Capital Ho Meng Meng, Drawing Fees Earned Salaries Expense Utilities Expense Advertising Expense Repair Expense Miscellaneous Expense 5x 30,400 5x 17,000 5x 15,600 5x 4,050 503.000 503.000 Instructions: Journalize these following adjustments; A. Depreciation of equipment was estimated to be 12,500 for a year. B. Fees earned but not invoice on December 31 is, 14,800. C. Accrued utilities expense at December 31 is, 1,650. D. Unexpired insurance balance at December 31 is, 3,200. E. Supplies used for the month is, 589. F. Rent unearned balance at December 31 is, 1,100. G. Unpaid salaries at December 31 is, 2,100. H. The balance in unearned revenue represented receipt in advance for services to be provided. Only 23,100 of services was provided during accounting period. Name. ID Section....... Problem 2: Adjusting Entries (8% JOURNAL Page Date Description Post. Ref. Debit Credit