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13. January 31: Recorded an adjusting entry based on the remaining balance of supplies, 5200 (there are 5200 worth of supplies remaining). Accounts Debit Credit 14. January 31: Recorded an adjusting entry for the insurance used during January Accounts Debit Credit 15. January 31: Recorded an adjusting entry for wages earned by employees, but not yet paid, $1,500. Accounts Debit Credit