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Adjustment data: 1. Accrued salaries payable $700. 2. Depreciation $202 per month. 3. Supplies on hand $1,540. 4. Income tax due and unpaid at December

Adjustment data: 1. Accrued salaries payable $700. 2. Depreciation $202 per month. 3. Supplies on hand $1,540. 4. Income tax due and unpaid at December 31 is $180. Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

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