Exercise 3.5: No.

Exercise 3.5:
No. Account Titles and Explanation Debit Credit
1 Depreciation Expenses 687
Accumulated Depreciation-Equipment 687
2 Unearned Rent Revenue 1510
Rent Revenue 1510
3 Interest Expense 500
Interest Payable 500
4 Supplies Expenses 1947
Supplies 1947
5 Insurance Expense 828
Prepaid Insurance 828
Exercise 3.9:
Date Account Titles and Explanation Debit Credit
15-Oct Salaries and Wages Expense 870
Cash or Bank 870
17-Oct Account Receivable 1929
Service Revenue 1929
20-Oct Cash or Bank 655
Unearned Service Revenue 655
Adjusting entries
Date Account Titles and Explanation Debit Credit
31-Oct Supplies Expenses 482
Supplies 482
(To record the use of supplies during October
31-Oct Account Receivable 1629
Service Revenue 1629
(To record revenue for services performed
for which payment has not yet been received)
31-Oct Salaries and Wages Expense 593
Salaries and Wages Payable 593
(To record liability for accrued payroll)
31-Oct Unearned Service Revenue 413
Service Revenue 413