The new office assistant thought he would be helpful and created an alphabetical list of accounts for Mangachu Design at December 31, 2023.

The following additional data at December 31, 2023, was identified and needs to be updated into the accounting records:

a. Amortization for the period, which needs to be recorded: furniture, $480; building, $660.

b. Accrued salaries, $1,200.

c. A count of supplies showed that unused supplies amounted to $420.

d. During December, $1,390 of prepaid insurance coverage was used.

e. Loan interest expense of $220 was incurred but is not yet paid.

f. Of the $8,800 balance of Unearned Design Services Revenue, $4,000 was earned during December.

g. Advertising expense of $2,060 was incurred but is not yet recorded (credit Accounts Payable).

h. Earned interest revenue in the amount of $150, which had not yet been received.

Required 

Complete Mangachu Design’s worksheet for December 2023. Identify each adjusting entry by its letter.

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Accounts payable Accumulated amortization-building Accumulated amortization-furniture Advertising expense Amortization expense-building Amortization expense-furniture L. Campbell, capital L. Campbell, withdrawals Building Cash Design services revenue Furniture Insurance expense Interest expense Interest payable Interest receivable Interest revenue Land Notes payable, long-term Notes receivable Prepaid insurance Salaries expense Salaries payable Supplies Supplies expense Unearned design services revenue Utilities expense Total Debit $ 1,060 3,800 53,900 18,670 27,410 0 0 0 43,700 10,340 5,790 3,170 560 0 Credit $ 34,730 34,560 1,480 0 0 44,290 26,970 0 0 18,700 0 8,800 1,130 $169,530 $169,530