Allan Poe operates an advertising business called A-plus Advertising. The company had the following adjustments for the month of December 2018.

Dec 31 Recognized 1250 rent expense used for the month

Dec 31 A monthly magazine subscription was prepaid for one year on December 1,2018 for 600, by December 31, one issue had been received

Dec 31 Computers depreciation for the month is 400

Dec 31 Salaries for employees accrued by 1300 by the end of the month

Dec 31 A 30 day contract was started on December 16, the customer will pay 5000 at the end of the contract in January, accrue the revenue earned by the end of December

Date	Account title and explanation	Debit	Credit