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Adjusting Entries from Trial Balances

The accountant for Eva’s Laundry prepared the followingunadjusted and adjusted trial balances. Assume that all balances inthe unadjusted trial balance and the amounts of the adjustments arecorrect.

Eva's Laundry
Trial Balance
May 31, 2019
	Unadjusted		Adjusted
	Debit Balances	Credit Balances	Debit Balances	Credit Balances
Cash	7,530		7,530
Accounts Receivable	18,280		21,940
Laundry Supplies	3,660		5,380
Prepaid Insurance*	5,210		1,410
Laundry Equipment	196,010		189,980
Accumulated Depreciation—Laundry Equipment		48,200		48,200
Accounts Payable		9,640		9,640
Wages Payable				1,210
Eva Baldwin, Capital		110,800		110,800
Eva Baldwin, Drawing	28,800		28,800
Laundry Revenue		187,800		187,800
Wages Expense	49,420		49,420
Rent Expense	25,710		25,710
Utilities Expense	18,610		18,610
Depreciation Expense			6,030
Laundry Supplies Expense			1,720
Insurance Expense			800
Miscellaneous Expense	3,210		3,210
	356,440	356,440	360,540	357,650

*3,800 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 oneadjusting entry. If an amount box does not require an entry, leaveit blank.

Eva's Laundry
Adjusted Trial Balance
May 31, 2019
	Debit Balances	Credit Balances
Cash
Accounts Receivable
Laundry Supplies
Prepaid Insurance
Laundry Equipment
Accumulated Depreciation-Laundry Equipment
Accounts Payable
Wages Payable
Eva Baldwin, Capital
Eva Baldwin, Drawing
Laundry Revenue
Wages Expense
Rent Expense
Utilities Expense
Depreciation Expense
Laundry Supplies Expense
Insurance Expense
Miscellaneous Expense