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Prepare an Adjusted Trial Balance Based on the Following Adjustment \quad

Question 108

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Prepare an adjusted trial balance based on the following adjustment data and the unadjusted trial balance. \quad \quad \quad \quad \quad \quad \quad Tudhope Plumbing\text {Tudhope Plumbing}
\quad \quad \quad \quad \quad \quad Unadjusted Trial Balance\text {Unadjusted Trial Balance}
\quad \quad \quad \quad \quad \quad \quad December 31, 2019\text {December 31, 2019}
 Debit  Credit  Cash $12,000 Accounts receivable 20,500 Office supplies 9,500 Prepaid insurance 10,200 Equipment 80,500 Accum. amort -equipment $30,900 Accounts payable 15,500 Unearned service revenue 20,600 Mike Tudhope, Capital 80,200 Mike Tudhope, Withdrawals 20,600 Service revenue 63,700 Salary expense 30,600 Advertising expense 15,400 Utilities expense 9,900 Miscellaneous expense 1,700 Total $210,900$210,900\begin{array}{lrr} & \text { Debit } & \text { Credit } \\\text { Cash } & \$ 12,000 & \\\text { Accounts receivable } & 20,500 & \\\text { Office supplies } & 9,500 & \\\text { Prepaid insurance } & 10,200 & \\\text { Equipment } & 80,500 & \\\text { Accum. amort -equipment } & & \$ 30,900 \\\text { Accounts payable } & & 15,500 \\\text { Unearned service revenue } & & 20,600 \\\text { Mike Tudhope, Capital } & & 80,200 \\\text { Mike Tudhope, Withdrawals } & 20,600 & \\\text { Service revenue } & & 63,700 \\\text { Salary expense } & 30,600 & \\\text { Advertising expense } & 15,400 & \\\text { Utilities expense } & 9,900 & \\\text { Miscellaneous expense } & 1,700 & \\\text { Total } & \$ 210,900 & \$ 210,900\end{array} Adjustment data:
a)Office supplies on hand on December 31, 2019, amount to $4,600.
b)During the year, $5,400 of prepaid insurance expired.
c)Amortization on equipment for the year is $12,400.
d)Unearned service revenue on December 31, 2019, amounts to $6,800.
e)Salaries owed to employees on December 31, 2019, amount to $3,300.

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