
An extract from the trial balance of Armstrong Corp. at June 30, 2016 is reproduced below:
Account |
Amount in unadjusted trial balance |
Amount in adjusted trial balance |
Unused office supplies |
$ 190 |
$ 55 |
Accumulated depreciation – truck |
0 |
400 |
Prepaid insurance |
850 |
610 |
Interest payable |
0 |
100 |
Unearned rent |
1,000 |
500 |
Required: Prepare in general journal format the entries that were posted, including a plausible description. General ledger account numbers are not necessary.
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