=+PR 3-5A Adjusting entries and adjusted trial balances objs. 2, 3, 4

✔ 2. Total of Debit column: $333,050 136 Chapter 3 The Adjusting Process The data needed to determine year-end adjustments are as follows:

a. Depreciation of building for the year, $2,100.

b. Depreciation of equipment for the year, $3,000.

c. Accrued salaries and wages at December 31, $800.

d. Unexpired insurance at December 31, $1,500.

e. Fees earned but unbilled on December 31, $2,150.

f. Supplies on hand at December 31, $600.

g. Rent unearned at December 31, $1,500.

Instructions