The trial balance of Alpha Advertising, Inc. at November 30, 2013, and the data needed for the month-end adjustments follow:

a. Insurance coverage still remaining at November 30, $300.
b. Supplies used during the month, $250.
c. Depreciation for the month, $1,200.
d. Accrued utilities expense at November 30, $300. (Use Accounts Payable as the liability account needed.)
e. Accrued salaries at November 30, $450.
f. Service revenue still unearned at November 30, $800.
Requirements
1. Open T-accounts for the accounts listed in the trial balance and insert their November 30 unadjusted balances.
2. Journalize the adjusting entries and post them to the T-accounts. Reference the posted amounts by letters (a) through (f). Calculate the adjusted balance in each account.
3. Prepare the adjusted trial balance.
4. How will the company use the adjusted trial balance?

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Alpha Advertising, Inc Trial Balance November 30, 2013 ACCOUNT DEBIT CREDIT 22,800 39,400 2,700 900 83,800 Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation, Equipment Accounts Payable Salary Payable Unearned Service Revenue Common Shares Retained Earnings Dividends Service Revenues Salary Expense Insurance Expense Depreciation Expense, Equipment Utilities Expense Supplies Expense Total 64,300 1,900 2,200 50,000 29,300 3,600 8,400 2,900 $156,100 $156,100