ADJUSTING JOURNAL ENTRIES Prepare the December 31 adjusting journal entries for Hanna Company. Data for the end of the year adjustments are as follows:

Factory overhead to be applied to work in process ending inventory .....$8,200

Interest receivable ..........................680

Provision for uncollectible accounts ...................4,100

Office supplies consumed .......................960

Factory supplies consumed .....................3,400

Insurance expired on factory building and equipment ............2,500

Depreciation on factory building .....................7,300

Depreciation on factory equipment .....................3,700