The trial balance of Super Employment Services, Inc., at December 31, 2014, follows.
|
SUPER EMPLOYMENT SERVICES, INC. |
||
|
Account Title |
Debit |
Credit |
|
Cash |
$6,000 |
|
|
Accounts receivable |
5,000 |
|
|
Supplies |
1,000 |
|
|
Furniture |
10,000 |
|
|
Accumulated depreciation—furniture |
|
$4,000 |
|
Building |
50,000 |
|
|
Accumulated depreciation—building |
|
30,000 |
|
Accounts payable |
|
2,000 |
|
Salary payable |
|
|
|
Unearned service revenue |
|
8,000 |
|
Common stock |
|
10,000 |
|
Retained earnings |
|
2,000 |
|
Dividends |
25,000 |
|
|
Service revenue |
|
60,000 |
|
Salary expense |
16,000 |
|
|
Supplies expense |
|
|
|
Depreciation expense—furniture |
|
|
|
Depreciation expense—building |
|
|
|
Advertising expense |
3,000 |
|
|
Total |
$116,000 |
|
Data needed for the adjusting entries include the following:
a. Supplies on hand at year end, $200.
b. Depreciation on furniture, $2,000.
c. Depreciation on building, $1,000.
d. Salaries owed but not yet paid, $500.
e. Accrued service revenue, $1,300.
f. $3,000 of the unearned service revenue was earned during 2014.
Requirement
1. Prepare the worksheet of Super Employment Services for the year ended December 31, 2014. Key each adjusting entry by the letter corresponding to the data given.