Question $3(20$ marks$).$

Part $1$ The following information is about the transactions in the month of November of TOBIN company. Required: Journalize the following transactions for TOBIN company. Ignore the description of the transactions.

On Nov $15,$ TOBIN purchases office supplies from a store for $$2,500.$ The store agrees to allow TOBIN to pay this bill a month later.

On Nov $21,$ TOBIN receives a contribution of furniture with a value of $$23,000$ from its owner.

Part $2$ The following information is about adjustment at March $31,2008.\_$Required: Journalize the following adjustments for $QQ$ company.Ignore the description of the transactions. ONLY record the adjusting entries in the journal.

QQ Company has purchased supplies of $2,000$ on March $1,2008.$ A physical count reveals only $$600$ of supplies on hand at the end of March, which means that supplies used during the month is $$1,400.$

On March $1,$ QQ company received an advanced payment of $$1,000$ from customers and promised to provide service subsequently, therefore unearned revenue has a balance of $1,000$ in the unadjusted trial balance. During the month of March, QQ company has provided service which worth $$300.$

Accrued salaries expense at March $31,$$$800.$