The Adjusting entries for AA Services

Name
Tutor
Course
Date
The Adjusting entries for AA Services for the period ended 30 of June 2018 are as follows:
Office supplies
DateAccount Dr. Cr.30th June 2018Supplies Expense$36,960
30th June 2018Office Supplies$36,960
Narration: Being on account of $8640 supplies unused at the end of the period.
$45,600- $8640 = $36,960
Prepaid rent
DateAccount Dr. Cr.30th June 2018Rent expense$72,000
30th June 2018Prepaid rent$72,000
Narration: Being on account of prepaid rent for three months June, July and August.
Depreciation
DateAccount Dr. Cr.30th June 2018Depreciation Expense$13,200
30th June 2018Accumulated Depreciation$13,200
Narration: Being on account of depreciation expense computed for the item of equipment.
((160,000-28,000)/10 years) =$ 13,200
Interest
DateAccount Dr. Cr.30th June 2018Interest Expense$300
30th June 2018Interest Payable$300
Narration: Being on account of interest expense computed for one month.
(Interest Expense = $40,000 × (9% ÷ 12) = $300)
Unearned revenue
DateAccount Dr. Cr.30th June 2018Unearned Revenue$3000
30th June 2018Service revenue$3000
Narration: Being on account of unearned revenue accounted.
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