Accounting Equation and Debit$/$Credit Rules

Complete the Accounting Equation below by placing the following account types in the proper order to complete the accounting equation: Assets, Common Stock, Dividends, Expenses, Liabilities and Revenues. Indicate the increase side of the account with $"+"$ and the decrease side with a $"-".$

Adjusting Entries

Using the Chart of Accounts provided in Canvas, journalize the adjustments as of December $31$:

a$)$ The estimated depreciation for the machinery owned by M$4$ Engineering is S$13,800.$

b$)$ The unadjusted trial balance indicates $$24,000$ of prepaid insurance. The annual policy was purchased on October $1.$

c$)$ The unadjusted trial balance indicates $$52,000$ of unearned fees. As of December $31,$ only $$18,000$ of the work still needs to be done.

d$)$ The unadjusted trial balance indicates $$10,000$ of prepaid rent. The unexpired amount as of December $31$ was $$2,000.$

e$)$ The unadjusted trial balance indicates a $$7,500$ balance in the supplies account. An inventory of the supplies indicates that only $$2,500$ of supplies remains on hand.

f$)$ Wages of $$12,250$ have been earned by employees but have not yet recorded.

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