1. Depreciation on equipment is $1,396 for the accounting period. 2. Interest owed on a loan but not paid or recorded is $292. 3. There was no beginning balance of supplies and $572 of office supplies were purchased during the period. At the end of the period $104 of supplies were on hand. 4. Prepaid rent had a $1,040 normal balance prior to adjustment. By year end $728 had expired. 5. Accrued salaries at the end of the period amounted to $936. No. Account Titles and Explanation Debit Credit 1. N 3. 4. 5. No. Account Titles and Explanation Debit Credit 1. 2. I 3. 5