Chapter 3: Adjusting Entries

Journalize the following adjusting entries in the general journal:

a. The supplies account balance is $5,550. The supplies on hand are $1,115.

b. Record the portion of Unearned Rent earned this month, $3,100.

c. Record the Prepaid Insurance expired, $1,300.

d. Depreciation on the office equipment amounted to $800.

e. Billed customers for services rendered, $5,800.

f. Wages accrued but not yet paid $2,450.

Date	Description	Post Ref	Debit	Credit