Adjusting Entries For each of the following unrelated situations, prepare the necessary adjusting entry in general journal form:

a. Unrecorded depreciation on equipment is $910.

b. The Supplies account has a balance of $3,290. Supplies on hand at the end of the period totaled $1,400.

c. On the date for preparing financial statements, an estimated utilities expense of $690 has been incurred, but no utility bill has been received. Use the Utilities Payable account.

d. On the first day of the current month, rent for four months was paid and recorded as a $3,100 debit to Prepaid Rent and a $3,100 credit to Cash. Monthly statements are now being prepared. Record Rent Expense for current month.

e. Nine months ago, Solid Insurance Company sold a one-year policy to a customer and recorded the receipt of the premium by debiting Cash for $924 and crediting Unearned Premium Revenue $924. No adjusting entries have been prepared during the nine-month period. Annual financial statements are now being prepared.

f. At the end of the accounting period, employee wages of $1,265 have been incurred but not paid.

g. At the end of the accounting period, $600 of interest has been earned but not yet received on notes receivable that are held.

	Description	Debit		Credit
a.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	$Answer		$Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To record depreciation expense.
b.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To record supplies expense.
c.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To record accrued utilities expense.
d.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To record rent expense for the month.
e.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To record premium revenue earned.
f.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To record accrued wages at the end of the period.
g.	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	AnswerAccumulated Depreciation-EquipmentDepreciation Expense-EquipmentInterest IncomeInterest ReceivablePremium RevenuePrepaid RentRent ExpenseSuppliesSupplies ExpenseUnearned Premium RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableCashEquipmentNotes Payable	Answer		Answer
	To accrue interest earned but not yet received.