BOKHARI COMPANY

Trial Balance $($Selected Accounts$)$

September $30,2014$

$$

Debit Credit

Office Supplies $ $2,700$

Prepaid Insurance $5,400$

Office Equipment $16,200$

Accumulated Depreciation$$Office Equipment $ $6,480$

Unearned Rent Revenue $1,200$

$($Note: Debit column does not equal credit column because this is a partial listing of selected account balances. There may also be some accounts missing that you need to create when journalizing$)$

An analysis of the account balances by the company's accountant provided the following additional information:

$1.$ A physical count of office supplies revealed $$1,200$ on hand on September $30.$

$2.$ A one$-$year life insurance policy was purchased on June $1$ for $$5,400.$

$3.$ They still have yet to record depreciation for their office equipment for the last $6$ months. Depreciation of a year is $$3240.$

$4.$ Salaries of $$750$ were unpaid at September $30.$

$5.$ Unearned rent of $$5,000$ was earned prior to September $30.$

Instructions

Prepare Adjusting Entries for September $30,2014$