$E5=3$

Alan Abrahame owns Star Web Design that creates websites for clients; The pos adjustment trial balance of Star Web Design at $31$ Decomber $206$ is presented below.

The following adjustments need to be taken into account:

Insurance that expired for the year ended $31$ December amounted to C$40.$

Wages unpaid at the end of December totalled C$120.$

Fees earned for services performed that were received in advance amounted to C$160.$

Fees earned for services performed on credit and not yet billed totalled $C300.$

Equipment usage expense for the year ended $31$ December was $C100.$

Office supplies on hand at the end of December amounted to $C75.$

You are required to:

Record the adjusting entries in the general journal of Star Web Design for the year ended $31$ December $206.$