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The accountant for Eva's Laundry prepared the following unadjusted and adjusted trial balances .
The accountant for Eva's Laundry prepared the following unadjusted and . Assume that all balances in the unadjusted trial balance and the amounts of the adjustments are correct.
Eva's LaundryTrial BalanceMay 31, 2019 UnadjustedAdjusted Debit
BalancesCredit
BalancesDebit
BalancesCredit
BalancesCash8,420 8,420 Accounts Receivable20,430 24,520 Laundry Supplies4,090 6,010 Prepaid Insurance*5,820 1,570 Laundry Equipment208,860 202,120 Accumulated Depreciation—Laundry Equipment 53,900 53,900Accounts Payable 10,770 10,770Wages Payable 1,350Eva Baldwin, Capital 123,800 123,800Eva Baldwin, Drawing32,20032,200Laundry Revenue 199,670 199,670Wages Expense55,210 55,210 Rent Expense28,720 28,720 Utilities Expense20,800 20,800 Depreciation Expense 6,740 Laundry Supplies Expense 1,920 Insurance Expense 890 Miscellaneous Expense3,590 3,590 388,140388,140392,710389,490
* 4,250 of insurance expired during the year.
Identify the errors in the accountant's adjusting entries, assuming that none of the accounts were affected by more than one adjusting entry. If an amount box does not require an entry, leave it blank.
