Reece Consultants Had the Following Balances Before Preparing Adjusting Entries

Essay

Reece Consultants had the following balances before preparing adjusting entries in the books on December 31, 2019.
$$\begin{array} { l l l } \text { Cash } & \$ 6,000 & \text { Dividends } \\\text { Accounts Receivable } & 2,000 \text { Service Revenue } & 10,600 \\\text { Office Supplies } & 1,000 \text { Salaries Expense } & 4,000 \\\text { Equipment } & 15,000 & \text { Rent Expense } \\\text { Accumulated Depreciation - } & 9,000 \text { Depreciation Expense - } & 1,500 \\\text { Equipment } & { \text { Equipment } } \\\text { Common Stock } & 15,000 & \\\text { Expense } & 500 & \text { Supplies }\end{array}$$ 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 earned but not recorded, $200.