参考号：EM13513698

Uhura Resort审判余额2012年8月31日

Debit Credit Cash $ 19,600 Prepaid Insurance 4,500 Supplies 2,600 Land 20,000 Buildings 120,000 Equipment 16,000 Accounts Payable $ 4,500 Unearned Rent Revenue 4,600 Mortgage Payable 50,000 Common Stock 100,000 Dividends 5,000 Rent Revenue 86,200 Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $245,300 $245,300 Other data:

1。The balance in prepaid insurance is a one-year premium paid on June 1, 2012.

2。8月31日的库存数量显示了650美元的耗材。

3。Annual depreciation rates are buildings (4%) and equipment (10%). Salvage value is estimated to be 10% of cost.

4。Unearned Rent Revenue of $3,800 was earned prior to August 3

5。8月3日未付375美元的薪水

6。Rentals of $800 were due from tenants at August 3

7。The mortgage interest rate is 8% per year.

（A）将8月31日的调整条目记录在6月1日至8月3日的3个月

1。(Omit explanations.)

（b）在8月31日准备调整后的试验余额。5 5提供应收账款乞讨。巴尔。800 10 /31 470 10 /17 2,100 10 /31 1,650薪水和工资薪金和工资应付10/15 800 10/31 600 10/31 600 10/31 600未赚取服务收入供应费用10/31 400 10/20 10 /20 650 10 /31 470 10 /31 470 470服务收入10/17 2,100 10 /31 1,650 10 /31 400

指示

根据对T元的分析，重建

（a）十月交易条目，

（b）2012年10月31日进行的调整期刊条目。为每个期刊条目准备说明。