The Adjusting Process $161$

E$3-25$ Journalizing adjusting entries and posting to $T-$accounts

The unadjusted trial balance for First Class Maids Company, a cleaning service, is as follows:

Learning Objective $3$

$3.$ Office Supplies bal. $51,100DR$

$\backslash$table$[[\backslash$table$[[$FIRST CLASS MAIDS COMPANY$],[$Unadjusted Trial Balance$],[$December $31,2016]]],[,$Balance$],[$Account Title,Debit,Credit$],[$Cash$,$s $1,200,],[$Office Supplies,$3,000,],[$Prepaid Insurance,$700,],[$Equipment$,20,000,],[$Accumulated Depreciation$-$Equipment,$$6,000$