31Please refer to the worksheet below. Enter the following adjusting entry into the worksheet:
At year-end, the company owes $180 of salaries to its staff that it has not paid yet.
Trial BalanceAdjustmentsAdjusted Trial BalanceIncome StatementBalance Sheet
Account TitleDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.
Cash$1,700
Accounts receivable8,500
Supplies100
Equipment7,500
Accumulated depreciation$2,000
Accounts payable1,200
Salary payable800
Unearned revenue600
Common stock1,000
Retained earnings2,400
Dividends2,300
Service revenue40,000
Salary expense24,000
Supplies expense2,300
Depreciation expense1,600
$48,000$48,000
32Please refer to the worksheet below. Enter the following adjusting entry into the worksheet:
At year-end, the company has only $20 of supplies left.
Trial BalanceAdjustmentsAdjusted Trial BalanceIncome StatementBalance Sheet
Account TitleDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.
Cash$1,700
Accounts receivable8,500
Supplies100
Equipment7,500
Accumulated depreciation$2,000
Accounts payable1,200
Salary payable800
Unearned revenue600
Common stock1,000
Retained earnings2,400
Dividends2,300
Service revenue.40,000
Salary expense24,000
Supplies expense2,300
Depreciation expense1,600
$48,000$48,000