First Class Maids Company, the cleaning service, started the preparation of its

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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
	Molly, capital		7,200
	Molly, drawing	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

1. Prepare an adjusted trial balance. Use Exhibit 3-8 as a guide. Key each adjust- ment by letter.