Adjusting Entries
Selected Ledger Accounts Used by Cross Country Truck

Adjusting entries
Selected ledger accounts used by Cross Country Truck Rentals, Inc. are listed along with identifying numbers. Following this list of account numbers and titles is a series of transactions. For each transaction, you are to indicate the proper accounts to be debited and credited.
$$\begin{array} { | l | l | l | l | l | l | } \hline 1 & \text { Cash } & 22 & \text { Notes Payable } & 41 & \text { Truck Rental Revenue } \\\hline 2 . & \text { Accounts Receivable } & 23 & \text { Dividends Payable } & 51 & \text { Advertising Expense } \\\hline 3 & \text { Office Supplies } & 24 & \text { Income Taxes Payable } & 52 & \text { Office Supplies Expense } \\\hline 4 & \text { Unexpired Insurance } & 25 & \text { Unearned Revenue } & 53 & \text { Rent Expense } \\\hline 5 & \text { Trucks } & 31 & \text { Capital Stock } & 54 & \text { Insurance Expense } \\\hline 6 & \text { Accumulated Depr. } & 32 & \text { Retained Earnings } & 55 & \text { Depreciation Expense: } \\\hline & \text { Expense Trucks } & 33 & \text { Dividends } & & \text { Trucks } \\\hline 21 & \text { Accounts Payable } & & & 56 & \text { Income Taxes Expense } \\\hline & & & & & \\\hline\end{array}$$