Amez Comparys aninuat accounting period ends on December 3t. The foriowing information concerins the adjusting entrias to be recorited as of that doten a. The copice Suppios accaimt started the yeur with a $2.600 balance Dueing the yeac the company purctiased supetieg for 310334 whef was edeled to thie OFice supplies account The imventory of supplies avaidabie at Docember 31 totaled 52.288 b. The Prwpard insurance account had a 525,224 debit belance at December 31 before adjusting for the costs of any expired cowerage for ehe yeor An analysis of prepaid insurance shows that 518,216 of unexpired unsurance covetage teinains at yearenct c. The cortapany hos 15 employees, who earn a total of $2450 in salaties each warking day. they are paid cech Moniday for their. work in the five-day woekweek eriding on the previous friday Assume that Decermber 31 is a Tuesidey, and alf 15 employees morked the first two days of that woek. Recause Now mar's Day is a paid holldoy. they will bi paid salaries for five fulk days on. Monday, Sanwary 6 of next yeer. d. The company purchased a buliding at the boginning of this year if cest $910,000 and is expected to have a 545,000 salvage veive at the end of is predicted 25 year lifo Annwal ofopreciation is $34.600 e. Since tho compony is not farge enough to occupy the entire baiking if awnis it rented space to a ternant at $2.500 por month. stapbing on Novernber 2 The rent was pad an time on Novernber 1 , and tho amount recelved was credited to Rent Revenue: Howevey, the tenart has nof puid the December tent. The compony has worked out an agreerment with the fennent, who has promised to pay both Decembior and Janwary rent int huil on January 31 On November 1, the company rented spoce to arrother tenant for $2.265 per month. The tenant pald five months' rent in advance on that date. The payment was recorded with a credit to the Unearned Revcnue account Assume no other adjusting antries are made during the ycar E the information to prepare odjusting eritries as of Docember 31 Ware jownon entries to record the first subsequent cash transaction in Jandary of the fext year for parts c and e slete this question by entering your answers in the tabs below. Journal entry worksheet 23456 The Office Supplies account started the year with a $2,600 balance. During the year, the company purchased supplies for $10,738, which was added to the Office Supplies account. The inventory of supplies available at December 31 Journal entry worksheet