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Adjusting entries: 1. Supplies on hand at end of period 800 2. Insurance expired during the year 150 3. Salaries accrued 1,150 4. Interest accrued

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Adjusting entries:

1. Supplies on hand at end of period 800 2. Insurance expired during the year 150 3. Salaries accrued 1,150 4. Interest accrued 30 5. Unearned revenue 900

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