194. Reconstruct the adjusting and closing entries from the following T accounts.
1,2006,0001,350530
1,0007,500915
2,10005,280435
2,6001,145200180
5301,145200180
0
195. Reconstruct adjusting and closing entries for the month ended September 30, 2011 from the T accounts below.
Prepaid InsuranceAccounts Receivable.Unearned RevenuesWages Payable
1,3501,2501,050385
130275235385
1,2201,525815
Retained EarningsDividendsIncome SummaryFees Earned
7,0002,4005,5105,000
5802,4006,090275
2,4000580235
4,0205,510
Wages ExpenseRent ExpenseInsurance ExpenseUtilities Expense
3,6001,88013095
3851,88013095
3,985000
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