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Refer to Table 3-3. Given the following information, prepare the necessary adjusting entries at year ...

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Refer to Table 3-3. Given the following information, prepare the necessary adjusting entries at year ...

Refer to Table 3-3. Given the following information, prepare the necessary adjusting entries at year end, December 31, 2014.

a) A physical count reveals only $520 of roofing supplies are on hand at December 31, 2014.
b) The equipment is amortized at a rate of $120 per month.
c) Unearned service revenue amounted to $200 at December 31, 2014.
d) Accrued salary expense at December 31, 2014, amounts to $150.
e) Interest accrued on the note payable at December 31, 2014, amounts to $50.

Textbook

Accounting, Volume 1, Canadian Edition

Edition: 9^th

Authors: Horngren, Harrison, Johnston, Meissner, Norwood

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