UOP ACC 290 NEW Entire Course UOP ACC 290 Week 3 WileyPLUS NEW - 100% Correct | Page 2

Unearned Service
Revenue
Common Stock
Service Revenue
Salaries and Wages
4,000
Expense
Rent Expense
1,240
$39,614
5,200
22,134
8,000
$39,614
In addition to those accounts listed on the
trial balance, the chart of accounts for Lumas
also contains the following accounts:
Accumulated Depreciation—Equipment,
Salaries and Wages Payable, Depreciation
Expense, Insurance Expense, Utilities
Expense, and Supplies Expense.
Other data:
1.
Supplies on hand at June 30 total $850.
A utility bill for $181 has not been recorded
2.
and will not be paid until next month.
3.
The insurance policy is for a year.
Services were performed for $4,370 of
4.
unearned service revenue by the end of the