The Signage Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 2018, the accountant for The Signage Company prepared the trial balances shown at the top of the following page.
Instructions
Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjusting entry.
The Signage Company
Trial Balances
March 31, 2018

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Unadjusted Adjusted Debit Debit Credit Credit Balances Balces Balances Balances Cash 4,750 ...17,400 4,750 17,400 0 9,000 100,000 170,000 Land 100,000 170,000 . 51,500 61,000 75,000 17,000 8,750 1,400 3,850 50,000 206,400 12,000 6,920 Accounts Payable.... Unearned Service Fees... 10,500 50,000 206,400 Retained Earnings Dividends Service Fees Earned Salary Expense.. . Depreciation Expense- Trucks 7,500 ...80,000 . . 11,900 6,200 7,500 162,680 169,330 81,400 5,000 11,900 4,025 8,030 Utilities Expense 2,900 laxes Expense . Insurance Expense . . 00,000 500,000 517,730 517,730