Reference no: EM13553584

Preparing adjusting entries and preparing an adjusted trial balance First Class Maids Company, the cleaning service, started the preparation of its adjusted trial balance as follows:

FIRST CLASS MAIDS COMPANY Preparation of Adjusted Trial Balance December 31, 2012
	Trial Balance
Account	Debit	Credit
Cash	$ 700
Supplies	3,000
Prepaid insurance	800
Equipment	29,000
Accumulated depreciation		$ 7,000
Accounts payable		2,800
Salary payable
Unearned service revenue		500
Common stock		5,100
Retained earnings		2,100
Dividends	3,000
Service revenue		25,000
Salary expense	6,000
Supplies expense
Depreciation expense
Insurance expense
Total	$42,500	$42,500

During the 12 months ended December 31, 2012, First Class Maids

a. used supplies of $1,800.

b. used up prepaid insurance of $620.

c. used up $460 of the equipment through depreciation.

d. accrued salary expense of $310 that First Class Maids hasn't paid yet.

e. earned $360 of the unearned service revenue.

Requirement

Prepare an adjusted trial balance.