de the following adjusting entry on December 31, 2005 for salaries of 17.Mecury cued from the previous payroll period to December 31st. $8,80 8,800 Salaries Expense 8,800 Salaries Payable Co. makes reversing entries, the reversing entry they would make on If Mercury January 1, 2006 is: A. Unearned Revenue Salaies Expense Salaries Payable Salaries Expense Salaries Payable B. Building C. Salaries Payable D. Advertising Expense 8,800 8,800 8,800 17,600 8,800 8,800 8,800 17,600 18. The adjusting entry to allocate the cost of plant and equipment to the years in which they are used, representing the expense of using the assets is called: A. Depreciation. B. Liabilities. C. Interest Expense D. Unearned Revenue. 19. Rodaro Co. received a telephone bill for charges in December 2012 totaling $1,820, which it is planning to pay in January. The adjusting entry Rodaro Co. would make on December 31st would include: A. A Credit to Maintenance Expense, $1,820. D. A Credit to Accounts Receivable, $1,820. $800 of office supplies, recording them in the Office Supplies Inventory account in 2008. B. A Debit to Telephone Expense, $1,820 C. A Debit to Office Equipment, $1,820 20. Sunbury Co. had no office supplies available on January 1, 2008. Sunbury Co. purchased If office supplies costing $334 were used during the year, the adjusting entry Sunbury would make on December 31st would include: A. A Debit to Office Supplies Expense, $466. B. A Debit to Office Supplies Expense, $334 C. A Credit to Office Supplies Expense, $334. D. A Debit to Office Supplies Inventory, $334