Accrual Adjusting Entries 
Prepare adjusting journal entries for Sparky Electronics for the following items:

a. Salaries for employees in the amount of $10,000 have not been paid.

b. Interest expense of $4,800 for an outstanding note.

c. Work performed but not yet billed for $14,000.

General Journal
Ref.DescriptionDebitCredit
a.

 

 

 

 

 

 
b.

 

 

 

 

 

 
c.

 

 

 

 

 

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