Amez Company's annual accounting period ends on December 31, 2018 The following information concerns the adjusting entries to be recorded as of that date a. The Office Supplies account started the year with a $3.200 balance During 2018, the company purchased supplies for $13.216 which was added to the Office Supplies account. The inventory of supplies available at December 31, 2018, totaled $2.816 b. An analysis of the company's insurance policies provided the following facts. OH valley Date of purchase April 1, 2016 Abril 1, 2017 Ant 1. 2018 months of Coverage 24 36 Cost $15,240 14,610 13,440 strou The total premium for each policy was paid in full for all months at the purchase date and the Prepaid Insurance account was debited for the full costat end adjusting entries for Prepaid Insurance were properly recorded in all prior years c. The company has 15 employees, who earn a total of $2.300 in salaries each working day. They are paid each Monday for their work in the five day worleweek ending on the previous Friday. Assume that December 31, 2018, Iso Tuesday, and all 15 employees worked the test two days of that week. Because New Year's Day is a paid holiday they will be paid salaries for five full days on Monday, January 6, 2019 d. The company purchased a bolding on January 2018. It cost $850,000 and is expected to have a $45,000 salvage value at the end of its predicted 25 year. Anne depreciation is $32.200 e. Since the company is not longe enough to occupy the entire building it owns, it rented space to s tenant at $2.300 per month starting on November 2018. The tent was paid on time on November 1, and the amount received was credited to the Rent Eamed account. However, the tenant has not paid the December rent. The company has worked out an agreement with the tenant, who has promed to pay both December and January rent in full on January 15. The tenent has agreed not to fall behind again t on November 1, the company rented space to another tenant for $2.084 per month. The tonant paid five months' tent in advance on the date. The payment was recorded with a great to the Uneamed Rent account Required 1 Use the formation to prepare acusting entries as of December 31, 2018 2. Prepare your res to record the fest subsequent cash transaction in 2019 for parts cande Me Journal entry worksheet The company has 15 employees, who earn a total of $2,300 in salaries each working day. They are paid each Monday for their work in the five-day workweek ending on the previous Friday. Assume that December 31, 2018, is a Tuesday, and all 15 employees worked the first two days of that week. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Salaries expense Salaries payable Record entry Clear entry View general journal Journal entry worksheet The company purchased a building on January 1, 2018. It cost $850,000 and is expected to have a $45,000 salvage value at the end of its predicted 25- year life. Annual depreciation is $32,200. Note: Enter debits before credits. Transaction General Journal Debit Credit d Depreciation expense-Building Accumulated depreciation-Building Record entry Clear entry View general journal Journal entry worksheet Since the company is not large enough to occupy the entire building it owns, it rented space to a tenant at $2,300 per month, starting on November 1, 2018. The rent was paid on time on November 1, and the amount received was credited to the Rent Earned account. However, the tenant has not paid the Note: Enter debits before credits. Transaction General Journal Debit Credit e Rent receivable Rent earned Record entry Clear entry View general journal ROS Required 2 > NO Date General Journal Debit Credit 1 Jan 06 Salaries expense Salantes payable Cash 2 Jan 15 Cash Rent receivable Rent earned