The Accounts for Jalisa Company Are Listed Below, Identified by Number

The accounts for Jalisa Company are listed below, identified by number. Following the list of accounts is a series of adjusting entries (a through f) prepared by Jalisa Company. For each entry, identify the number(s) of the accounts to be debited and credited and place them in the space provided adjacent to each adjusting entry.
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Accounts }$
$\begin{array}{ll}\text { 1. Cash } & \text { 11. Notes Payable } \\\text { 2. Accounts Receivable } & \text { 12. Common Stock } \\\text { 3. Prepaid Rent } & \text { 13. Retained Earnings } \\\text { 4. Supplies } & \text { 14. Service Revenue } \\\text { 5. Automobiles } & \text { 15. Supplies Expense } \\\text { 6. Accumulated Depreciation } & \text { 16. Utilities Expense } \\\text { 7. Accounts Payable } & \text { 17. Salaries and Wages Expense } \\\text { 8. Interest Payable } & \text { 18. DepreciationExpense } \\\text { 9. Salaries and Wages Payable } & \text { 19. Interest Expense } \\\text { 10. Income Tax Pavable } & \text { 20. Income Tax Expense }\end{array}$
$$\begin{array} { | l | l | l | } \hline \text { Adjusting Entries } & \text { Debit } & \text { Credit } \\\hline \text { a. Provided legal services to clients that will pay next manth } & & \\\hline \text { a. Accrued wages earned by employees that will be paid next manth } & & \\\hline \text { c. Recagnized affice supplies used during the manth } & & \\\hline \text { d. Recarded the current manth of depreciation expense } & & \\\hline \text { e. Recarded manthly utilities expenses which are nat yet paid } & & \\\hline \text { f. Recagnized the amount of interest due to the bank an a nate } & & \\\hline\end{array}$$