Selected information in T-account format is presented below. Journalize the most likely adjustments that caused the balances to change.

a.

Accounts Receivable
Unadjusted Bal. Dec. 31/20	7,900
Adjusted Bal. Dec. 31/20	9,650

b.

Prepaid Rent
Unadjusted Bal. Dec. 31/20	31,000
Adjusted Bal. Dec. 31/20	25,500

c.

Accumulated Depreciation, Machinery
		9,050	Unadjusted Bal. Dec. 31/20
		12,500	Adjusted Bal. Dec. 31/20

d.

Unearned Revenue
		7,200	Unadjusted Bal. Dec. 31/20
		3,150	Adjusted Bal. Dec. 31/20

e.

Salaries Expense
Unadjusted Bal. Dec. 31/20	61,000
Adjusted Bal. Dec. 31/20	64,100

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