Jan Olsen is a lawyer specializing in estate law. A trial balance was taken on December

31, 20--. Complete the year-end adjusting entries and extend the appropriate balances to

the Adjusted Trial Balance columns of the work sheet. Journalize the four adjusting

entries exactly as shown in the Adjustments column of the work sheet. Entries should

be in proper journal form and dated December 31.

a. Office supplies on hand at year-end amounted to $650.

b. Expired insurance amounted to $900.

c. Depreciation on the computer equipment, $1,150.

d. Wages earned but not paid as of December 31, $1,230.