189.If end-of-period spreadsheets are not considered part of the formal accounting records, then why are they used?
Match each journal entry that follows as one of the types of journal entries (a–c) below.
a.Journal entries
b.Adjusting journal entries
c.Closing journal entries
190.Cash450
Fees Earned450
191.Income Summary650
Retained Earnings650
192. ?Utilities Expense 430
Cash 430
a
193. ?Wages Expense 870
Wages Payable 870
b
194. ?Unearned Revenue 985
Fees Earned 985
195.Income Summary597
Rent Expense
200
Supplies Expense
180
Utilities Expense
110
Miscellaneous Exp.
107
196.Dividends215
Cash215
197.Accounts Receivable325
Fees Earned325
(Customer billed for services performed.)
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