Adjustments Debit Credit Prepaid Rent (A) 1,700 Office Supplies (B) 300 Accumulated Depreciation, Equipment (C) 375 Salaries Payable (D) 1,000 Rent Expense (A) 1,700 Office Supplies Expense (B) 300 Depreciation Expense, Equipment (C) 375 Salaries Expense (D) 1,000 Totals 3,375 3,375 Journalize the adjusting journal entries. (Record debits first, then credits. Exclude explanations from journal entries.) Start by journalizing adjustment (A). Date Account Titles Debit Credit May 31 Part 2 Journalize adjustment (B). Date Account Titles Debit Credit May 31 Part 3 

Journalize adjustment (C). Date Account Titles Debit Credit May 31 Part 4 Journalize adjustment (D). Date Account Titles Debit Credit May 31