196.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...

196.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

197. Cash

Fees Earned450

450

198. Income Summary

ABC, Capital650

650

199. Utilities Expense

Cash430

430

200. Wages Expense

Wages Payable870

870

201. Unearned Revenue985

Fees Earned985

202. Income Summary597

Rent Expense200

Supplies Expense180

Utilities Expense110

Miscellaneous Exp.107

203.RS, Drawing215

Cash215

204.Accounts Receivable325

Fees Earned325

(Customer billed for services performed)