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As of December 3 1 , year - end, the following adjusting entry data are provided. Prepaid Rent: Rent is paid every six months upfront,

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As of December 31, year-end, the following adjusting entry data are provided.
Prepaid Rent: Rent is paid every six months upfront, and rent is paid through the end of February.
Inventory: A physical count reveals $4,500 worth of inventory and $575 worth of supplies remain.
Advertising supplies: You used $45 worth of supplies.
Depreciation: The equipment excluding the new fridge has a 5-year useful life and a $2,200 salvage value. The new fridge has a 7-year useful life and a $204 salvage value.
Accrued Salaries: Employees earned 176 hours for work done through January 31st, payable on February 9th.
Prepaid insurance: One months worth of insurance has expired.
A cell phone invoice is received for $75. The invoice is for services provided during January and is due on February 22.
WHAT WOULD THE ADJUSTED ENTRIES BE?
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