From the adjusted balances prepare the adjusting entries (all accounts have normal balances).

Accounts receivable................................................	$ 6,000
Accounts payable....................................................	12,250
Accumulated depreciationequipment...................	15,000
Cash.........................................................................	22,250
Inventory.................................................................	19,750
Depreciation expenseequipment...........................	12,000
Insurance expense...................................................	5,000
Equipment...............................................................	75,000
Sales Revenue.........................................................	190,000
Notes payable..........................................................	20,000
Common Stock.......................................................	10,000
Retained Earnings...................................................	7,000
Dividends................................................................	18,200
Prepaid insurance....................................................	1,500
Salaries payable......................................................	4,000
Salary expense........................................................	45,000
Supplies...................................................................	1,750
Supplies expense.....................................................	13,000
Unearned revenue...................................................	1,200
Utilities expense......................................................	9,750
Cost of Goods Sold.................................................	80,000
Miscellaneous expense...........................................	10,000