The unadjusted trial balance for Sheffield Corp. is shown below. SHEFFIELD CORP.
Trial Balance
October 31, 2017
Debit Credit
Cash $15,220
Supplies 2,960
Prepaid Insurance 690
Equipment 5,290
Notes Payable $5,290
Accounts Payable 2,270
Unearned Service Revenue 1,990
Common Stock 11,040
Retained Earnings 0
Dividends 560
Service Revenue 13,090
Salaries and Wages Expense 4,000
Rent Expense 4,960
Supplies on hand at October 31 total $500.
Expired insurance for the month is $100.
Depreciation for the month is $50.
Services related to unearned service revenue in October worth $600 were performed.
Services performed but not recorded at October 31 are $300.
Interest accrued at October 31 is $95.
Accrued salaries at October 31 are $1, 625.
Instructions:
Prepare the adjusting entries for the items above.

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The following selected circumstances relate to pending lawsuits for erismus, inc. erismus’s fiscal year ends on december 31. financial statements are issued in march 2019. erismus prepares its financial statements according to u.s. gaap. required: indicate the amount erismus would record as an asset, liability, or not accrued in the following circumstances. 1. erismus is defending against a lawsuit. erismus's management believes the company has a slightly worse than 50/50 chance of eventually prevailing in court, and that if it loses, the judgment will be $1,000,000. 2. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages could fall anywhere in the range of $2,000,000 to $4,000,000, with any damage in that range equally likely. 3. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages will eventually be $5,000,000, with a present value of $3,500,000. 4. erismus is a plaintiff in a lawsuit. erismus's management believes it is probable that the company eventually will prevail in court, and that if it prevails, the judgment will be $1,000,000. 5. erismus is a plaintiff in a lawsuit. erismus’s management believes it is virtually certain that the company eventually will prevail in court, and that if it prevails, the judgment will be $500,000.

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