1. PREPARE ADJUSTING ENTRIES a) Actual amount of office supplies on hand at Dec. 31 b) Prepaid rent expired as of Dec. 31 c) Depreciation of office equipment for the year d) Salaries owed but not yet paid on Dec. 31 e) Revenue earned but not yet billed on Dec. 31 $ 2.500 ) Amount of unearned revenue that has been earned by Dec. 31 S 11,100 300 $ 8,000 S 15,000 3,500 AQUATIC SERVICES GENERAL JOURNAL Post Page 12 Description Adiusting Entries Ref Debit Date Credit