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Below are the adjusted accoutns of Jims Electrical Service for the month ended May 31, 2013
Accts. Payable: $600
Accts. Rec.: 2,400
Accumulated Depreciations(Office Equipment):3,000
Cash:1,200
Service Revenue:5,400
Depreciation Expense- Office Equipment:150
Dividends: 750
Office Equipment: 7,500
Prepaid Rent:1,100
Salaries Expense:1,800
Common Stock:4,500
Retained Earnings:1,500
Utilities Expense:100
Prepare journal for Smith's closing entries. Omit Explanations
General Journal
Date Description Post. Ref. Debit Credit
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