00 Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2015. The transactions during 2015 have been journalized and posted. The following data are available to determine adjusting journal entries: points s e fu o ra 1. The unadjusted balance in Supplies was $930 st December 31, 2015. The unadjusted balance in Supplies Expense was $0 at December 31, 2015. A year-end count showed $110 of supplies on hand. b. Wages earned by employees during December 2015, unpaid and unrecorded at December 31, 2015, amounted to $4,500. The last paychecks were issued December 28; the next payments will be made on January 6, 2016. C. A portion of the store's basement is now being rented for $1,180 per month to K. Frey. On November 1, 2015, the store collected six months' rent in advance from Frey in the amount of $7,080. It was credited in full to Unearned Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2015 d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2015 is $2.800, although none has been recorded yet. e. On December 31, 2015, the unadjusted balance in Prepaid Insurance was $3,400. This was the amount paid in the middle of the year for o twoyear insurance policy with coverage beginning on July 1, 2015. The unadjusted balance in Insurance Expense Wo: 5840, which was the cost of insurance from January to June 30, 2015 Jaworski's store did some ski repair work for Frey. At the end of December 31, 2015, Frey had not paid for work completed amounting to $830 This amount has not yet been recorded on Service Revenue Collection is expected during January 2016 Required: For esch situation, prepare the adjusting journal entry that work's should record at December 31, 2015. ( no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) Journal entry worksheet 00 View transaction list Journal entry worksheet