Question

Klean Kars, which began operations in October, is enjoyingcontinuing success. The November 30, 2011 unadjusted trial balanceis as follows:

Acct No	Acct Title	Debit	Credit
25	Cash	38264
106	Accounte receivable	12618
126	Cleaning supplies	2545
128	Prepaid insurance	2220
131	Prepaid rent	3300
163	Office equipment	8000
164	Accum. Dep - Office equip		0
167	Computer equip	20000
168	Accum. Dep - Computerequip.		0
201	Accounts Payable		0
210	Wages payable		0
236	Unearned Services Revenue		0
301	Common stock		44850
302	Retained earnings		22300
403	Services revenue		25659
612	Depreciation expense - OfficeEquip	0
613	Depreciation expense -Computer Equip	0
623	Wages expense	2625
637	Insurance expense	0
640	Rent expense	0
655	Advertising expense	1728
676	Mileage expense	704
684	Repairs Expense -Computer	805

Klean Kars had the following transactions and events in December2011

2-Dec Paid $1,025 cash to Hillside Mall for Klean Kars share ofmall advertising costs

3-DecPaid $500 cash for minor repairs to company's computer

4-Dec Received $3,950 cash from Jane Smith for a receivablerecorded in November

10-Dec Paid cash to Lyn Addie for 6 days of work at the rate of$125 per day. Ignore associated payroll taxes

14-Dec Contacted by James Johnson, who indicated Klean Karswould be hired to perform $7,000 worth of cleaning services overthe next 6 months.

14-Dec J. Johnson paid a $1,500 cash advance to Klean Kars andthe project is expected to begin on January 15, 2012

15-Dec Purchased $1,100 of cleaning supplies on credit fromHarris Office Products

16-Dec Sent a reminder to Suzy Solomon to pay the fee forservices recorded on November 8

20-Dec Started and completed a cleaning project for LiuCorporation and received $5,625 cash

28-Dec Received $3,000 cash from Suzy Solomon on her accountsreceivable

31-Dec Reimbursed an employee for business automobile mileage -600 total miles at a rate of $.50 per mile

The following additional facts are collected for use in makingadjusting entries prior to preparing financial

The December 31 inventory count of cleaning supplies shows $580still available

On October 1, 2011, Klean Kars paid their annual insurancepremium in the amount of $2,220, which

As of December 31, Lyn Addie has not been paid for 4 days ofwork at $125 per day

Record depreciation expense for the company's computer in theamount of $1200

Record depreciation expense for the company's office equipmentin the amount of $800

On October 1, 2011, Klean Kars signed a 2 year lease agreement,which had the following terms:

** $825 per month ** First 4 months rent due at time of signing(October 1, 2011). ** Payments will be made monthly startingFebruary 1, 2012.

I also need to add an account called cleaning supplies expensethat needs to be added on to my adjusted trail balance