Jaworski's Ski Store is completing the accounting process for Its first year ended December 31. 2021. The transactions during 2021 have been journalized and posted. The following data are available to determine adjusting journal entries:

a. The unadusted balance in Supplies was $950 at December 31, 2021. The unadjusted balance in Supplies Expense was $0 at December 31. 2021. A year-end court showed $120 of supples on hand.

b. Wages earned by employees during December 2024, unpaid and unrecorded at December 31, 2024, amounted to $4700. The last paychecks were issued December 28, the next payments will be made on January 6, 2022. The unadjusted balance in Salarles and wages Expense was $50,000 at December 31, 2021

c.A portion of the store's basement is now being rented for $1.200 per month to K. Frey. On November 1, 2021, the store collected six. monting rent in adrance from Frey in the amours of $7.200. it wes credied in full to Deferred Revenue wien collected. The unadiusted balance in Pert. Pevenue was $0 at December 31, 2021

d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2021 is $3,000, although none has been recorded yet.

e. On December 31. 2021, the unadjusted balance in Prepaid lineurance was $3,500. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1. 2021. The unadjusted balance in Insurance Expense was $900, which was the cost of insurance from January 1 to June 30. 2021.

f. Jaworskis store did some si repair work for Frey. At the end of December 31, 2021. Frey had not paid for work completed amourting to $850. This amount has not yet been recorded as Service Revenue. Collection Is expected during January 2022

Required: For each situation, prepare the adjusting journal entry that Jaworski's should record at December 31.2021. (If no entry is required for a transaction/event, select "No Joumal Entry Required" In the first account field.) Journal entry worksheet Journal entry worksheet Record the adjusting entry for salaries and wages. Note: Enter debits before credits. Journal entry worksheet 1 Note: Enter dobits botore credits. Journal entry worksheet 12 Record the adjusting entry for depreciation. Note: Enter debles before credits. Journal entry worksheet 1 Record the adjusting entry for insurance. Note: Enter debits before sreditu. Journal entry worksheet