The unadjusted trial balance of Dorset Roofing at July 31, 2017, appears below:

Additional data at July 31, 2017:
a. Amortization for the period to be recorded: equipment, $2,040; building, $4,210.
b. Wages expense to be recorded because employees worked but have not yet been paid, $3,440.
c. A count of supplies showed that unused supplies amounted to $88,440.
d. During July, $5,000 of prepaid insurance coverage was used.
e. Accrued interest expense, $2,080.
f. Of the $63,360 balance of Unearned Service Revenue, $29,820 was earned during July.
g. Accrued advertising expense, $2,600 (credit Accounts Payable).
h. The company performed $9,600 of services for a client and has not yet been paid.
Required
Complete Dorset Roofing's worksheet for July. Identify each adjusting entry by its letter.

Transcribed Image Text:

DORSET ROOFING Unadjusted Trial Balance July 31,2017 Caz Accounts receivable Supplies Prepaid insurance $127,200 226,920 105,960 23,800 196,140 Accumulated amortization-equipment Burilin Accumulated amortization-building Land Accounts payable Interest payable Wages payable Unearned service revenue Notes payable, long-term T. Jackson, capital T. Jackson, withdrawals Service revenue Amortization expense-equipment Amortization expense-building Wages expense $157,440 257,340 aani) 179,800 136,140 0 0 134,400 474,780 25,200 141,140 19,200 Interest expense Utilities expense Advertising expense Supplies expense Total 6,660 2,040 S1,170,260 $1,170,260