Timken Company specializes in the repair of music equipment and is owned and operated by Secilia Timken. On April 30, 2012, the end of the current year, the accountant for Timken Company prepared the following trial balances:

Instructions
Journalize the seven entries that adjusted the accounts at June 30. None of the accounts were affected by more than one adjustingentry.

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Timken Company Trlal Balance Aprll 30, 2012 Unadjusted Adjusted Deblt Credit Balances Balances Balances Balances Cash Accounts Receivable. . Supplies 09,500 1,250 ...14,250 38,250 109,500 3,500 2,700 360,450 Accumulated Depreciation-Equipment 94,500 107,000 ...109,500 109,500 54,750 24,930 57,500 26,000 7,500 6,000 394,020 Accounts Payable Salaries Payable 18,000 394,020 Secilia Timken, Capital Service Fees Earned Rent Expense Depreciation Expense-Equipment. 75,000 75,000 . .-_.... 733,800 745,800 516,900 54,000 524,400 54,000 7,750 12,500 2,750 13,970 8,175 11,550 Utilities Expense Taxes Expense Insurance Expense Miscellaneous Expense 12,900 8,175 9,825 1,320,000 1,320,000 343,820 ,343,820