The following item amounts are from the adjustments columns of a work sheet. Use this information to prepare adjusting journal entries dated December 31.

Transcribed Image Text:

Office supplies Prepaid insurance. Accumulated depreciation, office equipment. Accumulated depreciation, shop equipment Office salaries expense. Shop wages expense. Insurance expense, office equipment Insurance expense, shop equipment Office supplies expense.. Depreciation expense, office equipment. Depreciation expense, shop equipment Salaries and wages payable. Totals Adjustments Debit Credit (a) 1,020 (b) 235 650 (d) 4,015 (e) 65 (e) 335 (a) 100 (a) 920 (b) 235 (c) 650 (d) 4,015 400 6,320 6,320