equirements:

1. Prepare year-end adjusting journal entries for each of these separate situations. I recommend creating a chart using the Table icon (or ) in the toolbar above your answer box. A chart will allow you to quickly format your answer.

1. As of December 31, employees had earned $400 of unpaid and unrecorded wages. The next payday is January 4 at which time $1,200 in wages will be paid.
2. The cost of supplies still available at December 31 is $3,450.
3. The notes payable requires an interest payment to be made every three months.The next payment occurs after the new year begins. The amount of unrecorded accrued interest at December 31 is $800.
4. Analysis of the unearned rental fees shows that $3,200 remains unearned at December 31.
5. In addition to the machinery rental fees included in the revenue account balance, the company has earned another $2,450 in unrecorded fee that will be collected on January 31 of next year.
6. Depreciation expense for the year is $3,800.