Depreciation on an office building is $6,800. Required: Prepare the adjusting entry on December 31. Refer to the Chart of Accounts for exact wording of account titles General Journal Prepare the adjusting entry on December 31. Refer to the Chart of Accounts for exact wording of account titles PAGE 1 JOURNAL POST. REF DEBIT CREDIT DATE ciation on an office building is $6,800 Chart of Accounts General Ledger ASSETS REVENUE 11 Cash 41 Fees Eaned 12 Accounts Receivable 3 Supplies 14 Prepaid Insurance 16 Office Building 17 Accumulated Depreciation-Office Building EXPENSES 51 Advertising Expense 52 Insurance Expense 53 Interest Expense 54 Wages Expense 55 Supplies Expense 56 Utilities Expense 57 Depreciation Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Notes Payable 23 Unearned Fees 24 Wages Payable 25 Interest Payable EQUITY 31 Owner, Capital 32 Owner, Drawing All work saved