Jaworskis Sik Store is completing the accounting process for its first year ended December 31, 2021. The transactions during 2021 have been joumalized and posted. The foliowing data ate available to determine adjusting journal entries: 0. The unadjusted balance in Supplies was $800 at December 31, 2021. The unodjusted balance in Supplies Expense was $0 at December 31, 2021. A year-end count showed $120 of supplies on hand. b. Wages eamed by employees during December 2021, unpaid and uniecorded at December 31, 2021, amounted to $3.200. The last paychecks were issued December 28; the next payments will be mode on January 6.2022. The unadjusted balance in Salaries and Wages Expense was $35,000 at December 31, 2021. c. A portion of the store's basement is now being rented for $1,050 per month to K. Frey. On November 1,2021, the store coliected six months' rent in advance from Frey in the amount of $6.300. It was credited in ful to Deferred Revenue when collected. The unodjusted balance in Rent Revenue was $0 at December 31,2021. D. The store purchased defivery equipment at the beginning of the year. The estimated depreciation for 2021 is $1,500, although none has been recorded yet. e On December 31, 2021, the unadjusted balance in Prepaid insurance was $2.700. This was the amount paid in the middie of the year for a two-year insurance policy with coverage beginning on July 1.2021. The unadjusted balance in insurance Expense was $450. which was the cost of insurance from January 1 to June 30.2021. t Jaworskis store did some ski repair work for Frey. At the end of December 31, 2021, Frey had not paid for work completed amounting to $700. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2022. Required: For each situation, prepare the adjusting joumal entry that Jaworski's should record at December 31,2021 . (it no entry is required for a transection/event, select "No Journal Entry Required" In the first account fleid.) $460, Which was the cost of insurance from January 1 to June 30,2021 t. Jaworski's store did some ski repair work for Frey. At the end of December 31, 2021, amounting to $700. This amount has not yet been recorded as Service Revenue. Col Required: For each situation, prepare the adjusting joumal entry that Jaworski's should record at D a trantactionievent, seiect "No Journal Entry Required" in the first account fleid.) Journal entry worksheet 2345 Record the adjusting entry foc supplies. months' rent in advance from Frey in the amount of $6,300. th was credited in full to Deferrec unadjusted balance in Rent Revenue was $0 at December 31,2021 . d. The store purchased delivery equipment at the beginning of the yeac. The estimated depreci has been recorded yet. e. On December 31, 2021, the unadjusted balance in Prepaid insurance was $2700. This was th year for a two-year insurance policy with coverage beginning on July 1. 2021. The unad usted \$450, which was the cost of Insurance from January 1 to June 30,2021 4. Jaworskis store did some ski repar work for Frey. At the end of December 31, 2021, frey had amounting to $700. This amount has not yet been recorded as Service Rievenue. Collection is Required: For each situation. prepare the adjusting journal entry that Jaworskis s should recard ot December o trensactionievent, select "No Journal Entry Required" In the first account field.) Journal entry worksheet Racord the adfusting entry for sataries and hiages. Dn December 31,2021 , the unadjusted balance in Prepaid insurance was $2700. This was year for a twoyear insurance policy with coverage beginning on July 1.2021. The unad,ust 5450, which was the cost of insurance from January. 1 to June 30. 2021. Jaworskis store did some ski repair work for Frey. At the end of December 31, 2021, Frey h. amounting to $700. This amount has not yet been recorded as Service Revenue. Collection qulred: each situation. prepare the adjusting joumal entry that Jaworskils should recoid at Decemt tronsoctlonievent, select "No Journal Entry Required" in the first account field.) Journal entry worksheet