ACCRUED EXPENSE ADJUSTING ENTRIES
Manning Manufacturing Inc. had the following items that require adjustment at yearend.
a. Salaries of $3,180 which were earned in December are unrecorded and unpaid.
b. Used $2,598 of utilities in December which are unrecorded and unpaid.
c. Interest of $1,200 on a note payable has not been recorded or paid.
ACCRUED EXPENSE ADJUSTING ENTRIES