The unadjusted trial balance of Burton Business Services at December 31, 2018, and the data for the adjustments follow:
Burton Business Services
Unadjusted Trial Balance
December 31,2018

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\text { Balance }

\begin{array}{|c|c|c|}\hline \text { Account Title } & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 20,000 & \\\hline \text { Accounts Receivable } & 14,000 & \\\hline \text { Equipment } & 50,000 & \\\hline \begin{array}{l}\text { Accumulated Depreciation - } \\\text { Equipment }\end{array} & & \$ 17,500 \\\hline \text { Accounts Payable } & & 10,000 \\\hline \text { Unearned Revenue } & & 9,000 \\\hline \text { Common Stock } & & 30,000 \\\hline \text { Retained Earnings } & & 5,000 \\\hline \text { Dividends } & 5,000 & \\\hline \text { Service Revenue } & & 49,000 \\\hline \text { Advertising Expense } & 4,000 & \\\hline \begin{array}{l}\text { Depreciation Expense - } \\\text { Equipment }\end{array} & 8,000 & \\\hline \text { Insurance Expense } & 4,500 & \\\hline \text { Salaries Expense } & \underline{15,000} & \\\hline & \$120,500 &\$ 120,500 \\\hline\end{array}

Adjustment data at December 31 follows:
a. Depreciation for the equipment is $4,000.
b. As of December 31, 2018, Burton had performed services for Wilson Company for $3,000. The invoice will be sent on January 5, 2019 and payment is due on January 15, 2019.
c. On August 31, 2018, Burton agreed to provide consulting services to Allen Company for 6 months, beginning on September 1, 2018, at $1,500 per month. Allen paid $9,000 on August 31, 2018. Burton treats deferred revenues initially as liabilities.
Burton is preparing financial statements for the year ending December 31, 2018.
Requirements
1. Journalize the adjusting entries on December 31, 2018.
2. Prepare the December 31, 2018 adjusted trial balance. Use a proper heading.

The Accountant of Newton Legal Services Failed to Make an Adjusting

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