1.rent income received but not earned recorded in the rent account 5,000
2.Unexpired insurance recorded in the insurance expense 5,500
3.Bulding cost 2,800,000 estimated residual value after a service of 25 years 300,000 accounting period 6 months.
4.Interest expense paid in advance, recorded in the interest expense account 2,500
5.Note payable outstanding a 300,000 6% 90-days note dated November 1,2012 accounting period ends Decamber 31,2012
6.Compensation for delivery truck service performed by Mabili store for Matawad company but not received 1,500(Mabili store books)
7Credit sales 160,000 estimated uncollectible account expense the persent of credit sales.
8.Interest accrued on notes payable 500
9.Interest earned not recorded 600
10.Advertising materials inventory included in the advertising expense account. 2,250
11.Office supplies comsumed recorded in office supplies inventory account 2,500
12.Rent income collected in advance recorded in the rent income account 20,000
13.Expired insurance recorded in the prepaid insurance account 18.000
14.Estimated uncollectible account expense 12,500
15.The prepaid insurance account has a debit balance of 3,000 a new insurance policy paid for during the year was debited to insurance expense 1,800.The insurance expense for the current year amounted to 2,400
16.Rent income earned recorded in rent collected in advance account 18,000

1. Transfer the amount given from Rent Revenue to Unearned Rent Income.
2. Transfer the amount given from Insurance Expense to Prepaid Insurance.
3. Calculate Depreciation Expense for 6 months, then post the amount to Depreciation Expense and Accumulated Depreciation.
4. Transfer the amount given from Interest Expense to Prepaid Interest Expense.
5. Calculate interest for 2 months, then post the amount to Interest Expense and Interest Payable.
6. Post the amount given to Accounts Receivable and Service Revenue.
7. Not enough information given. You have to know the percentage amount of collections, then calculate the amount of collections, and finally post the collection amount.
8. Post the amount given to Interest Expense and Interest Payable.
9. Post the amount given to Accounts Receivable and Interest Revenue.
10. Transfer the amount given from Advertising Expense to Advertising Materials Inventory.
11. Transfer the amount given from Office Supplies to Office Supplies Expense.
12. Transfer the amount given from Rent Income to Unearned Rent Income.
13. Transfer the amount given from Prepaid Insurance to Insurance Expense.
14. Post the amount to Estimated Uncollectible account Expense and Allowance for Doubtful Accounts.
15. This is two parts. Part 1 transfer the amount of 1,800 from Insurance Expense to Prepaid Insurance. Part 2 post 2,400 to Insurance Expense and Credit Prepaid Insurance for the same amount.
16. Transfer the amount given from Rent Collected in Advance to Rent Income.