The end-of-period account balances after adjustments of Hernandez Shoe Repair are as follows:
Adjusted Trial Balances
Debit Credit
Cash $ 35,000
Supplies 2,500
Prepaid Rent 9,500
Equipment 94,000
Accumulated Depreciation—Equipment $ 22,000
Accounts Payable 14,500
Capital Stock 54,600
Retained Earnings 0
Dividend 7,500
Service Revenues 41,000
Supplies Expense 2,000
Depreciation Expense 3,000
Rent Expense 900
Salaries and Wages Expense 1,200
Utilities Expense 1,700
Instructions:
- Prepare the end of the period closing entries for Hernandez Shoe Repair. You may omit journal entry explanations.
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