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.
$\begin{array}{ll}\text { Cash } & \$ 6,000&\text {Reece,} \\\text { Withdrawals } & \$ 3,000 \\\text { Accounts Receivable } & 2,000 &\text {Service}\\\text { Revenue } & 10,600 \\\text { Office Supplies } & 1,800 &\text {Salaries}\\\text { Expense } & 4,000\\\text { Equipment } & 15,000 &\text {Rent Expense 8}\\\text { Accumulated Depreciation- } & 9,000 &\text {Depreciation}\\\text { Expense- } & 1,500 \\\text { Equipment } & \text { Equipment } \\\text { Reece, Capital } & 15,000&\text {Supplies} \\\text { Expense } & 500\end{array}$ 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.