The following trial balance was taken from the ledger of Fifth Avenue Clean- ers at the end of its annual accounting period: FIFTH AVENUE CLEANERS Trial Balance. December 31,19- Cash $ 1,175 (D) Valley Hotel 135 (D) Cleaning supplies 885 (D) Prepaid insurance.. 465 (D) Prepaid rent... 600 (D) Cleaning equipment 14860 (D) Accumulated depreciation, cleaning equipment... 4740 (K) Delivery equipment. 6250 (D) Accumulated depreciation, delivery equipment. 2615 (K) Gary Bush, capital....... 13120 (K) Gary Bush, withdrawals. 8400 (D) Cleaning revenue 34485 (K) Cleaning plant wages 11180 (D) Rent expense 1600 (D) Heat, lights, and power 945 (D) Truck drivers' wages 7850 (D) Gas, oil, and repairs 615 (D) Totals $54.960 (D) $54,960 (K) Required: 1. Open the accounts of the trial balance plus these additional accounts: Wages Payable; Property Taxes Payable: Rent Payable: Cleaning Supplies Used; Insurance Expense, Cleaning Equipment: Depreciation Expense, Cleaning Equipment; Property Taxes, Cleaning Equipment; Insurance Expense. Delivery Equipment; Depreciation Expense, Delivery Equipment; and Property Taxes. Delivery Equipment. Enter the trial balance amounts in the accounts. 2. Use the following information to prepare and post adjusting entries: a) The year-end inventory of unused cleaning supplies totaled $155. b) An examination of insurance policies showed expired insurance cleaning equipment, $135. and delivery equipment. $185. c) At the beginning of the year three months' rent was prepaid on the build- ing occupied by the cleaning plant. Rent for the months of April through November was paid on the first day of each of these months and was debited to the Rent Expense account. Rent for December was unpaid on the trial balance date. 4) Estimated depreciation on cleaning equipment, $1,550, and on the delivery equipment, $875. e) There were accrued cleaning plant wages of $105 and accrued truck drivers' wages of $70 on the trial balance date. f) On the trial balance date there were $145 accrued and unrecorded per- sonal property taxes on the cleaning equipment and $65 of such taxes on the delivery equipment. Buatlah kertas kerja, jurnal adjustment,

Read the following interviews of Ratu (R), a market analyst, and Kaisar (K). They are being interviewed by ·a business magazine. Dialogue 1 A:So, what is your job exactly? R:I write market reports about the chemical industry. A:How do you do that? R:I talk to people in the industry. I read articles and obviously I follow the.markets. A:What sort of equipment do you use? R:Well, there are some good Internet sites which give a lot of information. In fact, sometimes there is too much information. And I also use teletext on my TV. My doctor says I spend too much time in front of the screen, but 1· don't really have a choice. A: Where do you work? R: I work at home near Oxford. When I lived in France I' had an office iA Paris, but I moved to England two years ago, and found I could do the job from home. I have a very small office with my fax, my phone, and my PC. In fact, it's not really big enough for me and all my equipment, but I manage somehow. · A: And do you work normal office hours? R: Yes. I start at about nine and work until three thirty. This gives me enough time to go and pick up the children. A: So, no business lunches? R: No, unfortunately. It's usually a quick sandwich in the kitchen; then back upstairs. It was nice before to have lunch with contacts or colleagues, but now I waste less time. Now, I only speak to colleagues on the phone. Sometimes it's too quiet in my office. A:So, do you prefer·the traditional way of working? R:It depends. I feel I work more efficiently at home because in mY,' office there are too many d[stractions, but I do miss the contact with colleagues. A: Thank you. Dialogue 2 A:You are a market analyse! believe. K:That's right. I work in Brussels and I analyse the petroleum market. A:What sort of office do you have? K:It's a very modern open-place office. It has workstations for about twenty people in one large area. A:Surely that's too many people? K:Not really. In the mornin'g there are usually about fifteen people,· but after lunch there are fewer. When you arrive you . take a space that is free. If you don't arrive early enough, you don't get the best places next to the window! A: lsn:t it very noisy? K: Not really. And any way it is good to hear other conversations. It helps you to know what's happening on different markets and with different customers. A: What about lunch? K: We usually take customers. and contacts to lunch. It's a good way of getting information. When I have enough data I write my reports. A: ·What sort of equipment do you have? K: Computer screens with direct online data from the markets. Everyone ha,s a laptop and a phone. That way they can work anywhere. A: So what are your normal hours? K: I start really early at about seven, and I finish at about eleven p.m. And then I go for a drink with my colleagues. I get .home at about nine, which my wife thinks it is too late! Read the interviews and complete the table below. Type of office - Ratu : ... - Kaisar : ...

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Dahlia Public Library Rules and Regulation for Users Thank you for becoming a member of Dahlia Public Library. We hope that you will enjoy using our facilities, but to ensure that our patrons receive the best service, we ask you to observe the following regulations: - You 31) _____ to carry your library card to enter and to use the library. - This card must 32) _____ only by the member to whom it 33) _____ - For reasons of security, bags and other personal possessions should not 34 ) _____ personal possessions should not responsibility in case of damage to or theft of personal property. - The use of mobile phone in the library 35) _____. If you fail to observe this requirement you may asked to leave the library. - Smoking 36) _____ anywhere on the library premises. Please extinguish all cigarettes before entering, and go outside if you wish to smoke. - Books must 37) _____ when requests if other patrons need them, or a fine must 38) _____. - A fine of 20 cents per day Is payable on books returned late. There is no maximum limit on late fines. - If a library user loses a book, he or she must pay the cost of a new handbook edition. 35 A. prohibited B. prohibition C. is prohibited D. was prohibited

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