In the Adjustments columns of the work sheet, record the following adjusting entries: For merchandise inventory: Debit Income Summary and credit Merchandise Inventory (to remove the beginning inventory); then debit Merchandise Inventory and credit Income Summary (to enter the endin inventory). . For unearned revenue: Debit the unearned revenue account and credit the revenue account (to record revenue earned) For supplies used: Debit Supplies Expense and credit Supplies. . For expired insurance: Debit Insurance Expense and credit Prepaid Insurance. . For depreciation: Debit Depreciation Expense and credit Accumulated Depreciation. . For accrued wages or salaries: Debit Wages Expense or Salaries Expense and credit Wages Payable or Salaries Payable. Following are the adjustment data for Bruno Company: a-b. Merchandise inventory (ending), $1,045. Professional fees earned, $32,100. Supplies inventory (on hand), $1,415. Insurance expired, $750. Depreciation of office equipment, $300. Wages accrued, $630. C. d. e. f. 9. Record these data in the Adjustments column of the following work sheet. If an amount is zero, enter "0".

In the Adjustments columns of the work sheet, record the follawing adjusting entries: * imventary? - For unearned revenuei Debic the uneamed revenue acoount and credt the rrwenve account (to recort revenue earned) * For supplies ustds Debit supples Expense and credt Supplies. - For explred lnsurancet Debit Insurance Expense and crest Presaid Inwerame: * For depreciationt Debit Desreciacion Expense and credt Accumulaned Desrecuation. - For accrued wages or salaries Detit wages Expense or Salaries txpense and crest wages Pareble or 5alaries Payable. Following are the adjuctmet das tor brund Company a-b. Merchandise inventary (ending), 51,045 c. Prelewional fees earned, 132,100. a. Supplas inventory (onthand), 11,415 6. Inturance expived, $750 f. Gepreciebioh of eftice equigmente, 1300. (.) wages morued, 1630 . Ilecard these data in the Adiustionents columin of the fallewing work wheet