Employees earned $4,300 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $7,900.

Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review accounts names!

Employees earned $2,700 in salaries that will be paid next month.

Completed services that were paid for six months earlier, $3,000 and year end the office supplies on hand totaled $1,200.

The unadjusted balance of Office Supplies at Dec. 31 is $3,000 and at year end the office supplies on hand totaled $1,200.

Adjustment Type: Salaries Expense Salaries Payable Date Dec. 31 Accounts and Explanation Debit Credit Date Dec. 31 Accounts and Explanation Debit Credit