Adjustment data: 1. 2. Accrued salaries and wages payable $500. Depreciation $220 per month Supplies on hand $1,500. 3. Journalize adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Debit Credit Account Titles and Explanation Salaries and Wages Expense lec. 31 500 Salaries and Wages Payable 500 lec 31 : Depreciation Expense 220 Accumulated Depreciation Equipment 220 tec. 31 1700 Supplies Expense Supplies Expense Supplies 1700 Post adjusting entries. (Post entries in the order of journal entries presented above.) 12/1 Bal. 12/8 12/10 Cash 7,500 12/6 1,800 12/15 6,400 12/20 12,028 12/23 14,002 1,700 1,800 1,700 8,526 12/27 12/31 Bal. 12/1 Bal. 12/18 Accounts Receivable 5,500 12/8 12,400 12/27 1,800 12,400 12/31 Bal. 3,700 12/1 Bal. 12/13 Inventory 11,800 12/10 8,700 12/18 12/23 3,800 8,000 174 12/31 Bal. 8,526 UCSLIULITUIT Supplies 12/1 Bal. 1,400 12/15 1,800 12/1 Bal. 12/31 Bal. Equipment 24,200 24,200 Accumulated Depreciation-Equipment 12/1 Bal. 2,420 Accounts Payable 8,700 12/1 Bal. 12/23 4,500 12/23 Accounts Payable 8,700 12/1 Bal. 12/13 12/31 Bal. 4,500 8.700 4,500 Salaries and Wages Payable 1,100 12/1 Bal. 12/6 1,100 Common Stock 12/1 Bal. 12/31 Bal. 30,000 30,000 Retained Earnings 12/1 Bal. 12/31 Bal. 12,380 12,380 Sales Revenue 12TDdi. 11,000 Depreciation Expense Salaries and Wages Expense 12/6 600 12/20 1,700 Supplies Expense