December 31, 20XX, according to the Trial Balance, the Office Supplies account has a balance of 2,100.00. Adjustment data reveals that 960.00 of office supplies are on hand at the end of the period. Journalize the adjusting entry.

December 31, 20XX, according to the Trial Balance, the Store Supplies account has a balance of 3,000.00. Adjustment data reveals that 2,000.00 of store supplies have been used at the end of the period. Journalize the adjusting entry.

December 31, 20XX, according to the Trial Balance, the Prepaid Insurance account has a balance of 6,000.00. Adjustment data reveals the 6,000 of Prepaid Insurance was purchased on August 1, 20XX. Journalize the adjusting entry.

December 31, 20XX, according to the Trial Balance, the Salaries Expense account has a balance of 62,800.00. Adjustment data reveals that Unpaid Salaries are 1,075.00 Journalize the adjusting entry.

December 31, 20XX, according to the Trial Balance, the Equipment account has a balance of 37,700.00. Adjustment data reveals that Depreciation Expense is 3,500.00. Journalize the adjusting entry.

1. Enter the date.

2. Enter the debit.

3. Enter the credit.

4. Enter a brief explanation.