Rita king, your assistant on the April 30, 2002, audit of Maxwell company, was transferred to another assignment before she could prepare a proposed adjusting journals entry for Maxwell's miscellaneous revenue account, which she had analyzed per the working paper given on the next page , you have reviewed the working paper and are satisfied with king's procedures. You are convinced that all the miscellaneous revenue items should be transferred to other accounts. Maxwell company's state of incorporation has an unclaimed properties law.
Draft a proposed adjusting journals entry at April 30, 2002 for Maxwell Company's miscellaneous revenue account.