finance

1.    Deborah Consultants had the following balances before passing adjusting entries in the books on December 31, 2015.

Cash    $6,000    Deborah, Withdrawals    $3,000
Accounts Receivable    2,000    Service Revenue    10,600
Office Supplies    1,800    Salaries Expense    4,000
Equipment    15,000    Rent Expense    800
Accumulated Depreciation—         Depreciation Expense—
Equipment    9,000    Equipment    1,500
Deborah, Capital    15,000    Supplies Expense    500

Prepare the adjusted trial balance after considering these adjustments:

a. Office Supplies used, $800. Assume the office supplies were initially recorded as an asset.
b. Accrued salaries on December 31, $600.
c. Revenue accrued but not recorded, $200.

2.    A company received $5,000 for 100 one-year subscriptions on July 1. The journal entry to record this is