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Test #1-Midterm Exam-Extra Credit-Take Home TEN POINTS PAGE 12 Pacific Financial Services Co., which specializes in appliance repair services, is owned by Eileen Hastings. Pacific Financial Services Co.'s accounting clerk prepared the unadjusted trial balance at October 31, 2012, shown below. The data needed to determine year-end adjustments are as follows: a. Depreciation of building for the year, $1,900. b. Depreciation of equipment for the year, $2,400. c. Accrued salaries and wages at October 31, $1,375. d. Unexpired insurance at October 31, $2,700. e. Fees earned but unbilled on October 31, $9,400. f. Supplies on hand at October 31, $325. g. Rent unearned at October 31, $1,800. Test #1-Midterm Exam-Extra Credit-Take Home PAGE 13 TEN POINTS Instructions 1. Journalize the adjusting entries using the following additional accounts: Rent Revenue; Insurance Expense; Depreciation ExpenseBuilding; Depreciation Salaries and Wages Payable; ExpenseEquipment; and Supplies Expense. 2. Determine the balances of the accounts affected by the adjusting entries and prepare an adjusted trial balance (On Page 14). PACIFIC FINANCIAL SERVICES CO. General Journal-Adjusting Entries October 31, 2012 Account a. b. c. d. e. f. g. Debit Credit Test #1-Midterm Exam-Extra Credit-Take Home PAGE 14 TEN POINTS PACIFIC FINANCIAL SERVICES CO. Adjusted Trial Balance October 31, 2012 Debit Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation - Building Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Rent Salaries and Wages Payable Capital Stock Retained Earnings Dividends Fees Earned Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense Repairs Expense Insurance Expense Depreciation Expense - Building Depreciation Expense - Equipment Supplies Expense Miscellaneous Expense TOTAL Credit