how to record the following adjusting entries in the ledger ... i just want to know the name of the accounts that will be effected

The cash received and deposited from customers was $14,150.00 not the $14,125.00 orignially recorded.

a physical inventory showed that only $782.00 worth of supplies remained on hand as of December 31.

the interest on the note for the Ricoh Color Copier will be paid every six months. Record the December accrued interest on the note payable for the Ricoh purchased on December 1.

Record a journal entry to reflect that one-half month's insurance has expired.

A review of Bytes emails indicated that they received an invoice in the amout of $4,815.00 for computers that were drop shipped and received on December 28.

bill various miscellaneous customers 200% of the cost of the computers that were drop shipped and received on December 28.

Record the cost of the computers that were sold on December 28.

The computer equipment on the Post Closing Trial Balance from last year was purchased last January for $22,500.00. It is being depreciated based upon an estimated useful life of 5.0 years with no salvage value. Calculate the depreciation for one year using the straight-line method of depreciation.

The Ricoh Color Copier, part of the office equipment, is estimated to make 480,000 copies a year, have a useful life of 5 years and a salvage value of $900.00. During December, 9,750 copies were made. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. Calculate the depreciation for one month using the straight-line method of depreciation.

The remaining office equipment, $66,100.00, was purchased last January and has an estimated useful life of 10.0 years with a salvage value of $3,100.00. Calculate the depreciation for one year using the straight-line method of depreciation.

A review of Byte's payroll records show that unpaid salaries in the amount of $1,350.00 are owed by Byte for three days, December 28 - 31. (Ignore payroll taxes at this time.)

Byte's CPA indicated that the Allowance for Doubtful Accounts should be increased by 5.00% of the ending balance of the Accounts Receivable account.

Byte's income taxes are to be computed at the rate of 25% of net income before taxes.