A. Supplies on hand at year-end are $1,200. Bust-a-Move Snowboard has asked you to make the following adjusting journal entries to record the following transactions (A-0): B. Six months of rent ($24,000) was paid in advanced on September 1st. No rent expense has been recorded since that date. C. Depreciation expense has not been recorded on the building for 2018. The building has a useful life of 20 years. Bust-a-Move Snowboard uses straight-line depreciation for all asset classifications. D. Depreciation expense has not been recorded for the equipment for 2018. The equipment has a useful life of 10 years and a salvage value of $5,000. E. Employees work Monday through Friday. The weekly payroll is $7,500 and is paid every Friday, December 31st is a Wednesday. F. Revenue of $24,000 must be accrued (Note: The earnings process is complete but the amount has not been received from customer.) Trial Balance December 31, 2018 Account Title Credit Debit 124,000 96.000 2,400 54.115 24,000 6,000 48,000 250,000 75,000 50,000 21,000 Cash Accounts Receivable Allowance for Doubtful accounts Inventory Prepaid Rent Supplies Land Building Equipment Accumulated Depreciation, Building Accumulated Depreciation, Equipment Goodwill Patent Accounts Payable Notes Payable Uneamed Service Revenue Common Stock Retained Eamings Revenue Salary Expense Cast of Goods Sold Advertising Expense Rent Expense Miscellaneous Expense 35,500 15,500 anon 132,715 178,000 122,000 98,000 126.000 888,000 440.000 201,000 15,000 32,000 1.000 1.417.115 WA S 1.417.115