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Unadjusted \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ ZAHARA COMPUTING } \\ \hline \multicolumn{2}{|c|}{ Statement of Retained Earnings } \\ \hline \multicolumn{1}{|c|}{ For Three Months Ended December 31, 2021} \\ \hline Retained earnings, October 1, 2021 & $ \\ \hline Add: Net income & \\ \hline Less: Dividends & (7,800) \\ \hline Retained earnings, December 31, 2021 & \\ \hline \end{tabular} Unadjusted \begin{tabular}{|l|l|l|l|} \hline Adjusting entry related to: & \multicolumn{2}{|c|}{ Account affecting the: } \\ \hline a) Computer supplies & & & \\ \hline b) Prepaid insurance & & & \\ \hline c) Accrued wages & & & \\ \hline d) Depreciation - Computer equipment & & & \\ \hline e) Depreciation - Office equipment & & & \\ \hline f) Prepaid rent & & \\ \hline \end{tabular} LIABILITIES AND EQUITY Liabilities: \begin{tabular}{|l|l|l|} \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Equity: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Unadjusted \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ ZAHARA COMPUTING } \\ \hline \multicolumn{1}{|c|}{ Income Statement } \\ \hline For Three Months Ended December 31, 2021 \\ \hline Revenues: & & \\ \hline & & \\ \hline Expenses: & & \\ \hline \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{c}{ Cash } \\ \hline \multicolumn{5}{|c|}{ General Led } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 43,640 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Computer supplies } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 3,330 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts recelvable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 &. & & 17,800 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepaid rent } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 8,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepaid insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 2,480 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Computer equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Nowember 30 & & & 22,560 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Office equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 9,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Dividends } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & & & & 7,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Common stock } \\ \hline No. & Date & Debit & Crodit & Balance \\ \hline & & & & 86.000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Computer services revenue } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 38,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Wages expense } \\ \hline No. & Date & Debit & Credit & Batance \\ \hline & November 30 & & & 4,620 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Advertising expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 1,890 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Milleage expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 940 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Miscellanous expenses } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 510 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Repairs expense - Computer } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & November 30 & & & 930 \\ \hline \end{tabular} Journal entry worksheet Paid $1,150 cash to Westside Mall for Zahara Computing' share of mall advertising costs. Note: Enter debits before credits. Unadjusted ZAHARA COMPUTING Trial Balance November 30,2023 The November 30,2021, unadjusted trial balance of Zahara Computing is found in the Trial balance tab. Zahara Computing had the following transactions and events in December 2021. Decenber 2 Paid \$1,150 cash to Westside Mall for Zahara Computing' share of mall advertising costs. Decenber 3 Paid $58 e cash for minor repairs to the company's computer. Decenber 4 Received $7,180 cash fron Ryan Engineering Compnay for the receivabte fron November. Decenber 10 Paid cash to Daniel Jones for six days of work at the rate of $220 per day. Decenber 14 Notified by Ryan Engineering Compnay that Zahara Computing ' bid of $7,400 on a proposed project has been accepted. Ryan paid a $1,700 cash advance to Zahara Computing. December 15 Purchased $2,4ea of computer supplies on credit fron Walsh 0ffice Products. Decenber 16 Sent a reninder to Kuht Compnay to pay the fee for services recorded on Novenber 8. Decenber 20 Completed a project for Perry Corporation and received $8,200 cash. Decenber 22-26 Took the week off for the holidays. Decenber 28 Received- $3,400 cash from Kuhl Compnay on its receivable. December 29 Reimbursed Z. Jones for business autonobile mileage ( 650 miles at $0.32 per mile). December 31 Paid $2,600 cash for dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months: a. The December 31 inventory count of computer supplies shows $1,620 still available. b. Three months have expired since the 12 -month insurance premium was paid in advance. c. As of December 31, Daniel Jones has not been paid for four days of work at $220 per day. d. The computer system, acquired on October 1 , is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1 , is expected to have a five-year life with no salvage value. f. Three of the four month' prepaid rent has expired