1. Using the following additional information, enter the adjustments into the work sheet with the help of unadjusted trial balance given below: (10 marks)

		Unadjusted Trial Balance
No.	Account	Debit	Credit
101	Cash	9,100
106	Accounts receivable	18,700
111	Notes receivable, due February 2015	16,000
128	Prepaid insurance	5,100
161	Furniture	6,750
201	Accounts payable		6,925
230	Unearned tour revenue		12,430
301	Jan Rider, capital		60,975
302	Jan Rider, withdrawals	-0-
403	Tour revenue		16,700
623	Wages expense	41,380
	Totals	97,030	97,030

1. Interest of $40 had accrued on the note receivable by month-end.
2. The July utility bill for $175 was received in the mail on July 31. It is unpaid and unrecorded.
3. Depreciation on the furniture for the month of July is $210.
4. The balance in Prepaid Insurance is from a six-month policy that went into effect on July 1, 2014.
5. The company has two part-time employees, each of whom gets paid $315 every Friday for a five-day part-time workweek. July 31 falls on a Tuesday, therefore two days of accrued wages need to be recorded.
6. At July 31, it was determined that $4,900 of the balance in Unearned Tour Revenue was not yet earned.
7. Accrued tour revenue of $1,600 was unrecorded and uncollected at July 31.

Prepare a ten column worksheet, enter unadjusted trial balance and complete it.

Prepare a ten column worksheet, enter unadjusted trial balance and complete it. Account Titles Adjustments Unadjusted Trial Balance Adjusted Trial Balance Income Statement Balance Sheet & St. of Owner's Equity Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr