Adjusting Journal Entries:

$12.$ Rossie owes $$4,100$ in wages for the quarter. Record the journal entry.

$13.$ Rossie Corp. estimates that $20\%$ of its revenues will end up uncollected. Record bad debt expense.

Hint: You will need to calculate the revenue balance before calculating bad debt expense. You should do this by looking at the ledger after posting entries $1-11.$

$14.$ Depreciation on the building was $$5,000$ for the quarter. Record depreciation expense for the building, the equipment, and the vehicle $($This requires calculations $-$ depreciation on the equipment is straight$-$line; depreciation for the vehicle is double$-$declining balance$).$

Hint: You do separate calculations for the equipment $($purchased March $1)$ and the vehicle $($purchased February $1).$ Then add these amounts together $($along with the building depreciation$)$ to determine the total amount for depreciation expense.

$15.$ The company reconciles its bank statement every quarter. Information from the December $31,2021$ bank reconciliation is provided below. Make the necessary journal entry. You will need the facts in this item to complete the bank reconciliation for Requirement $($e$).$ There were no errors.

$\backslash$table$[[$Deposit in transit,$\frac{12}{30}\frac{?}{21},$$$4,200$