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Hakik Enterprises offers rug cleaning services to business clients. Below are th

ID: 2374573 • Letter: H

Question

Hakik Enterprises offers rug cleaning services to business clients. Below are the adjustments data for the year ended July 31, 2010. REQUIRED: Using this information along with the spreadsheet below, record the adjusting entries in proper general journal form.

Adjustments:

a) The equipment is estimated to last for 5 years with no salvage value. The asset will be depreciated evenly over its useful life. Please record one month%u2019s depreciation.
b) Accrued Wages $2.
c) Unused supplies on hand $8.
d) Of the unearned revenue, 75% has been earned.
e) Unexpired insurance remaining at the end of the month, $9.

Hakik Enterprises
End of Period Spreadsheet (Work Sheet)
For the Year Ended July 31, 2010

Trial Balance

Adjustments

Adjusted Trial Balance

Debit

Credit

Debit

Credit

Debit

Credit

Cash

36

Prepaid Insurance

12

Fees Receivable

56

Supplies

12

Equipment

60

Accum. Deprec. - Equip

12

Unearned Revenue

20

Accounts Payable

32

Wages Payable

Ramon Hakik, Capital

84

Ramon Hakik, Drawings

4

Service Revenue

80

Advertising Expense

28

Wage Expense

20

Insurance Expense

Supplies Expense

Depreciation Expense

Totals

228

228

Hakik Enterprises
End of Period Spreadsheet (Work Sheet)
For the Year Ended July 31, 2010

Trial Balance

Adjustments

Adjusted Trial Balance

Debit

Credit

Debit

Credit

Debit

Credit

Cash

36

Prepaid Insurance

12

Fees Receivable

56

Supplies

12

Equipment

60

Accum. Deprec. - Equip

12

Unearned Revenue

20

Accounts Payable

32

Wages Payable

Ramon Hakik, Capital

84

Ramon Hakik, Drawings

4

Service Revenue

80

Advertising Expense

28

Wage Expense

20

Insurance Expense

Supplies Expense

Depreciation Expense

Totals

228

228

Explanation / Answer

Depreciation=60/5=12
Depreciation Debit 1
   Equipment           1
(one month depreciation 12/12=1)

wage expense Debit 2
accrued wages      2

unused supply Debit 8
profit and loss      8

cash 15
profit and loss 15

prepaid insurance 9
insurance         9