E3-12

Selected accounts of Tabor Company are shown below.

Supplies Expense

7/31 800

Supplies Salaries Payable

7/1 Bal. 1,100 7/31 800 7/31 1,200

7/10 400

Accounts Receivable Unearned Revenue

7/31 500 7/31 900 7/1 Bal. 1,500

7/20 1,000

Salaries Expense Service Revenue

7/15 1,200 7/14 2,000

7/31 1,200 7/31 900

7/31 500

Instructions

After analyzing the accounts, journalize (a) the July transactions and (b) the adjusting entries

that were made on July 31. (Hint: July transactions were for cash.)

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