Fleming, Inc. began business operations on January 1, 2019. Flemings annual reporting period ends December 31. Some events have already occurred and have been recorded; these are reflected in the beginning balances shown on the basic accounting equation grid. Analyze the following additional events during 2019 and complete the requirements on the following pages.

Data for adjusting entries: 1) Wages of $5,600 earned by employees since the December 24 payroll were not yet paid. 1) Determined after a year-end count that $6,800 of supplies had been used during the year. k) Fleming provided $4,500 in service that had been prepaid in transaction (f). 1) During December, Fleming provided $6,700 in service on account that was not recorded earlier. m) Depreciation for the year on the equipment was $5,900. n) Accrued $2,300 interest on an outstanding loan (promissory note) o) Building rental expenses for the year, paid in transaction (e), had not yet been recorded. p) Income tax for the year was $39,400. It will be paid in 2020. | - 3 - Subtotal