Answer Happy

Using the following unadjusted trial balance and the
additional data, prepare the necessary adjusting journal entries
for the month ended September 30, 2021. You may round
to the nearest dollar.
Jansen Co.
Trial Balance
September 30, 2021
Debit
Credit
Cash

$41,100
Accounts
Receivable


70,600
Supplies

11,300
Prepaid
Insurance

4,000
Equipment

34,000
Notes
Payable

$20,000
Accounts
Payable

8,800
Unearned
Revenue

48,000
Davis
Capital

97,200
David
Drawing

14,000
Service
Revenue


40,000
Salaries
Expense


39,000
Utilities
Expense
$214,000
$214,000
Additional Data:
$1,200
will be collected on October 14 upon completion.
were
last paid on Friday September 25.
of 6 months.
September. As of September 30, one-quarter of the service has
been provided.