Adjusting Entries Date Accounts Title Debit Credit 1 Prepaid Insurance 6,000 Cash 6,000 (To record insurance expense paid in advance) 2 600 Office Supplies Expense Office Supplies (To record office supplies utilised) 600 3 Depreciation expense 600 Accumulated Depreciation (To record depreciation expense incurred) 600 4 Accounts Receivable 1,540 Revenue (To record sales revenue booked) 1,540 5 Rent Expense 300 Rent Payable (To record rent expense incurred and accrued) 300 6 Cash 1,500 Unearned Revenue (To record amount received in advance) 1,500 Adjusting Entries Date Accounts Title Debit Credit 1 Prepaid Insurance 6,000 Cash 6,000 (To record insurance expense paid in advance) 2 600 Office Supplies Expense Office Supplies (To record office supplies utilised) 600 3 Depreciation expense 600 Accumulated Depreciation (To record depreciation expense incurred) 600 4 Accounts Receivable 1,540 Revenue (To record sales revenue booked) 1,540 5 Rent Expense 300 Rent Payable (To record rent expense incurred and accrued) 300 6 Cash 1,500 Unearned Revenue (To record amount received in advance) 1,500