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E4-8 Recording Typical Adjusting Journal Entries LO 4-1, LO 4-2, LO 4-6 Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2015. The transactions during 2015 have been journalized and posted. The following data are available to determine adjusting journal entries: a. The unadjusted balance in Supplies was $760 at December 31, 2015. The unadjusted balance in b. Wages eaned by employees during December 2015, unpaid and unrecorded at December 31, 2015, Supplies Expense was $0 at December 31, 2015. A year-end count showed $100 of supplies on hand. amounted to $2 800. The last paychecks were issued December 28, the next payments will be made on January 6, 2016 c. A portion of the store's basement is now being Tented for $1,010 per month to K. Frey. On November 1 2015, the store collected six months' rent in advance from Frey in the amount of $6,060. It was credited in full to Unearned Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2015 d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for e. On December 31, 2015, the unadjusted balance in Prepaid Insurance was $2,460. This was the amount f. Jaworski's store did some ski repair work for Frey At the end of December 31, 2015, Frey had not paid 2015 is $1,100, although none has been recorded yet paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2015. for work completed amounting to $660. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2016