a The adjusting entries. Dale 1 Account De S Insurance expense. 450 Prepaid insurance 450 2 Supplies expense 1550 Supplies 1550 5. Depreciation expense- buildings 300 Accumulated depreciation - buildings. 300 4 Montage interest expense Mortage depreciation Depreciation expense - spuipment 250 Accumulated depreciation - equipment 250 A Mortage interest expense 180 Mortage interest payable 180 5 Unearned rent ven revenue 25700 Rent revenue 2500 6 Salaries and wages expense. Salaries and wages payable 900 900 by Cash Supplies Paid insurance 2500 2600 1550 1860 450 1050 1350 Land 15000 Buildings Equipment 70.000 16 800 Accumulated depreciation -buildings 300 Acc depreciation -equipment 250