Table 3-3
the Unadjusted Trial Balance of Holitzner Roof Repairs

Table 3-3
The unadjusted trial balance of Holitzner Roof Repairs appears below as at December 31, 2019. $\begin{array} { l r r } & \underline { \text { Debit } } & \underline { \text { Credit }} \\\text { Cash } & \$ 5,300 & \\\text { Accounts receivable } & 7,600 & \\\text { Roofing supplies } & 1,100 & \\\text { Equipment } & 6,000 & \\\text { Accumulated amortization } & & \$ 1,200 \\\text { Salaries payable } & & 1,100 \\\text { Interest payable } & & \\\text { Unearned service revenue } & & 300 \\\text { Note payable } & & 10,000 \\\text { Carmen Holitzner, capital } & & 6,400 \\\text { Carmen Holitzner, withdrawals } & & 600 \\\text { Service revenue } & & 3,000 \\\text { Salaries expense } & 500 & \\\text { Amortization expense } & & \\\text { Rent expense } & 2,100 & \\\text { Roofing supplies expense } & \underline{\quad\quad}&\underline{\quad\quad} \\\text { Interest expense } & \underline { \$ 2,600 } &\underline { \$ 22,600 } \\\end{array}$
-Refer to Table 3-3. Given the following information, prepare the necessary adjusting entries at year end, December 31, 2019.
a)A physical count reveals only $520 of roofing supplies are on hand at December 31, 2019.
b)The equipment is amortized at a rate of $120 per month.
c)Unearned service revenue amounted to $200 at December 31, 2019.
d)Accrued salary expense at December 31, 2019, amounts to $150.
e)Interest accrued on the note payable at December 31, 2019, amounts to $50.