Otis Company accumulates the following adjustment data at December 31. Services provided but not recorded total $1,420.
| Otis Company accumulates the following adjustment data at December 31. | |||||||
| 1. | Services provided but not recorded total $1,420. | ||||||
| 2. | Supplies of $300 have been used. | ||||||
| 3. | Utility expenses of $225 are unpaid. | ||||||
| 4. | Unearned service revenue of $260 is recognized for services performed. | ||||||
| 5. | Salaries of $800 are unpaid. | ||||||
| 6. | Prepaid insurance totaling $380 has expired. | ||||||
| Instructions | |||||||
| For each of the above items indicate the following. | |||||||
| (a) | Journalize the entry | ||||||
| Otis Company | |||||||
| General Journal Entry | |||||||
| Date | Account Title | Debit | Credit | ||||