1. Prepaid insurance of $765 has expired.

2. Supplies on hand at the end of the year total $1,325. The unadjusted balance was $2,500.

3. Monthly depreciation on equipment is $400.

4. The services relating to the unearned revenue have been provided and the $675 is to be recognized as revenue.

5. Salaries earned by employees for the month of $1,700 have not been paid or recorded.

6. The utility bill for $375 was received on the last day of the month and is unpaid and unrecorded.

7. Services performed but not collected in cash or recorded total $920.

8. Interest on a bank loan line of credit of $190 has accrued.

9. Services have now been performed in the amount of $1,780 on a job that totalled $4,000. The total was paid previously by a customer.

10. Equipment was purchased for $9,600 and has a useful life of 5 years. The company records its depreciation monthly.

11. Services were performed for $1,440 but the accounting clerk forgot to prepare and send the invoice to the customer until after the end of the month.

Prepare the monthly adjusting journal entries for the above transactions. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)