© South-Western Educational Publishing ADJUSTING ENTRIES RECORDED IN A JOURNAL 3.Account Debited 1. Heading 4.Debit 2.Date 5.Account Credited 6. Credit Lesson 17-1, page 422

© South-Western Educational Publishing PARTIAL WORK SHEET SHOWING ADJUSTMENTS Lesson 17-1, page 423

© South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.270, ADJUSTING ENTRY FOR MERCHANDISE INVENTORY Income Summary (New Bal.254,640.00) Adj. (a)15, Merchandise Inventory Adj. (a)15, Lesson 17-1, page 423

© South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.6, Supplies Expense—Office (New Bal.1,750.00) ADJUSTING ENTRY FOR OFFICE SUPPLIES INVENTORY Adj. (b)4, Supplies Expense—Office Adj. (b)4, Lesson 17-1, page 424

© South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.6, ADJUSTING ENTRY FOR STORE SUPPLIES INVENTORY Supplies Expense—Store (New Bal.3,034.00) Adj. (c)3, Supplies Expense—Store Adj. (c)3, Lesson 17-1, page 424

© South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.5, Insurance Expense (New Bal.2,630.00) ADJUSTING ENTRY FOR PREPAID INSURANCE Adj. (d)3, Prepaid Insurance Adj. (d)3, Lesson 17-1, page 424