Adjusting Entries Good Note Company specializes in the repair of music equipment and is owned and…

Adjusting Entries
Good Note Company specializes in the repair of music equipment
and is owned and operated by Robin Stahl. On November 30, 2019, the
end of the current year, the accountant for Good Note prepared the
following trial balances:

Good Note Company

Trial Balance

November 30, 2019

Unadjusted
Adjusted

Debit

Balances
Credit

Balances
Debit

Balances
Credit

Balances

Cash
37,570

37,570

Accounts Receivable
107,650

107,650

Supplies
11,170

3,460

Prepaid Insurance
14,220

2,700

Equipment
498,780

498,780

Accumulated DepreciationEquipment

92,920

105,000

Automobiles
112,720

112,720

Accumulated DepreciationAutomobiles

53,820

56,510

Accounts Payable

24,370

25,340

Salaries Payable

7,620

Unearned Service Fees

17,770

6,000

Robin Stahl, Capital

522,000

522,000

Robin Stahl, Drawing
73,630

73,630

Service Fees Earned

735,900

747,670

Salary Expense
507,770

515,390

Rent Expense
52,810

52,810

Supplies Expense

7,710

Depreciation ExpenseEquipment

12,080

Depreciation ExpenseAutomobiles

2,690

Utilities Expense
12,690

13,660

Taxes Expense
8,120

8,120

Insurance Expense

11,520

Miscellaneous Expense
9,650

9,650

1,446,780

1,446,780

1,470,140

1,470,140

Required:
Journalize the seven entries that adjusted the accounts at
November 30. None of the accounts were affected by more than one
adjusting entry.

2019 Nov.30

30

30

30

30

30

30

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