1. © South-Western Educational Publishing ADJUSTING ENTRIES RECORDED IN A JOURNAL 3.Account Debited 1. Heading 4.Debit 2.Date 5.Account Credited 6. Credit 521364 Lesson 17-1, page 422

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

3. © South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.270,480.00 ADJUSTING ENTRY FOR MERCHANDISE INVENTORY Income Summary (New Bal.254,640.00) Adj. (a)15,840.00 Merchandise Inventory Adj. (a)15,840.00 Lesson 17-1, page 423

4. © South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.6,480.00 Supplies Expense—Office (New Bal.1,750.00) ADJUSTING ENTRY FOR OFFICE SUPPLIES INVENTORY Adj. (b)4,730.00 Supplies Expense—Office Adj. (b)4,730.00 Lesson 17-1, page 424

5. © South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.6,944.00 ADJUSTING ENTRY FOR STORE SUPPLIES INVENTORY Supplies Expense—Store (New Bal.3,034.00) Adj. (c)3,910.00 Supplies Expense—Store Adj. (c)3,910.00 Lesson 17-1, page 424

6. © South-Western Educational Publishing BEFORE ADJUSTMENT AFTER ADJUSTMENT Bal.5,800.00 Insurance Expense (New Bal.2,630.00) ADJUSTING ENTRY FOR PREPAID INSURANCE Adj. (d)3,170.00 Prepaid Insurance Adj. (d)3,170.00 Lesson 17-1, page 424