The adjusted trial balance of Jobs–4–U Employment Service follows but is incomplete.

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Using the adjusted trial balance to determine the adjusting journal entries [10–15 min]

The adjusted trial balance of Jobs–4–U Employment Service follows but is incomplete.

JOBS–4–U EMPLOYMENT SERVICE  Adjusted Trial Balance April 30, 2012
		Trial Balance		Adjusted Trial Balance
	Account	Debit	Credit	Debit	Credit
	Cash	$ 900		$ 900
	Accounts receivable	4,100		5,600
	Supplies	1,000		500
	Equipment	32,500		32,500
	Accumulated depreciation		$14,400		$15,400
	Salary payable				1,200
	Yost, capital		23,300		23,300
	Yost, drawing	4,800		4,800
	Service revenue		9,100		10,600
	Salary expense	2,500		3,700
	Rent expense	1,000		1,000
	Depreciation expense			1,000
	Supplies expense			500
	Total	$46,800	$46,800	$50,500	$50,500

Requirements
1. Calculate and enter the adjustment amounts directly in the missing Adjustments columns.
2. Prepare each adjusting journal entry calculated in Requirement 1. Date the entries and include explanations.