Adjusting Entries

You are presented with the following information for Little Co. Consider all situations independently. The company has a 12/31 year end and each item should be considered as a possible adjusting entry. Please present each adjusting entry as you deem necessary in good form followed by a brief explanation.

A9: Limited life Intangible assets of $40,000 are listed the unadjusted trial balance. These are being amortized at the rate of $10,000 per year. Amortization has been recorded through the quarter ended September 30.