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At the end of April, the first month of operations,

October 2, 2022

At the end of April, the first month of operations, the following selected data were
taken from the financial statements of Beth Cato, an attorney:
Net income for April
Total assets at April 30 $125,750
500,000Total liabilities at April 30 180,000Total owner’s equity at April 30 320,000In preparing the financial statements,adjustments for the following data were overlooked:
a. Supplies used during April, $3,100.
b. Unbilled fees earned at April 30, $18,750.
c. Depreciation of equipment for April, $2,700.
d. Accrued wages at April 30, $1,850.
Instructions
1. Journalize the entries to record the omitted adjustments.
2. Determine the correct amount of net income for April and the total assets, liabilities, and owner’s equity at April 30. In addition to indicating the corrected amounts,
indicate the effect of each omitted adjustment by setting up and completing a columnar table similar to the following. Adjustment (a) is presented as an example.

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