Adjusting Entries from Trial Balances The unadjusted and adjusted trial balances for American Leaf Company on October 31, 20Y2, follow:
American Leaf Company
Trial Balance
October 31, 20Y2
Debit Credit Debit Debit
Balances Balances Balances Balances
1 Cash 284 284
2 Accounts Receivable 676 750
3 Supplies 213 160
4 Prepaid Insurance 346 208
5 Land 463 463
6 Equipment 713 713
Accumulated
Depreciation-
Equipment 143 233
7 Accounts Payable 463 463
8 Wages Payable 0 20
9 Les Huff, Capital 1,633 1,633
10 Les Huff, Drawing 147 147
11 Fees Earned 1,313 1,387
12 Wages Expense 426 446
13 Rent Expense 142 142
14 Insurance Expense 0 138
15 Utilities Expense 71 71
16 Depreciation Expense 0 90
17 Supplies Expense 0 53
18 Miscellaneous
Expense 71 71
3,552 3,552 3,736 3,736
Journalize the five entries that adjusted the accounts at October 31, 20Y2.