Jessi is anxious to find out if she has earned any profits the first month of her operations. You have to adjust the accoutns to bring them up to date before you can prepare the financial statements. Enter the following adjusting entries into a general journal. Post the adjustments to the T accounts and prepare an adjusted trial balance.

1. The depreciation on the equipment is $104.

2. The supplies on hand at the end of the month are $150.

3. The balance in the subscriptions web site is $175.

4. The monthly amount for the web site and email account must be expensed.

5. Jessi determined she performed $1,000 worth of work for the Mexican restaurant.

6. Jessi made her first monthly payment on the computer to Best Buy, $292.

7. Jessi made a payment for supplies to staples of $75.

8. Jessi received a check from the local coop market of $250.

9. Jessi worked on a business card and logo for a local quilting shop. She did not finished the work and there will be more work for this company so she billed them for 15 hours at $75 per hour.