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 unadjusted balance in Supplies was $$1,250$ at December $31,2021.$ The unadjusted balance in Supplies Expense was $$0$ at

December $31,2021.$ A year$-$end count showed $$300$ of supplies on hand.

b$.$ Wages earned by employees during December $2021,$ unpaid and unrecorded at December $31,2021,$ amounted to $$5,700.$ The last

paychecks were issued December $28$; the next payments will be made on January $6,2022.$ The unadjusted balance in Salaries and

Wages Expense was $$60,000$ at December $31,2021.$

c$.$ A portion of the store's basement is now being rented for $$3,100$ per month to K$.$ Frey. On November $1,2021,$ the store collected six

months' rent in advance from Frey in the amount of $$18,600.$ It was credited in full to Deferred Revenue when collected. The

unadjusted balance in Rent Revenue was $$0$ at December $31,2021.$

d$.$ The store purchased delivery equipment at the beginning of the year. The estimated depreciation for $2021$ is $$4,000,$ although none

has been recorded yet.

e$.$ On December $31,2021,$ the unadjusted balance in Prepaid Insurance was $$3,800.$ 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

$$800,$ which was the cost of insurance from January $1$ to June $30,2021.$

f$.$ Jaworski's store did some ski repair work for Frey. At the end of December $31,2021,$ Frey had not paid for work completed

amounting to $$950.$ This amount has not yet been recorded as Service Revenue. Collection is expected during January $2022.$

Required:

For each of the transactions, indicate the amount and direction of effects of the adjusting journal entry on the elements of the

accounting equation. $($Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.$)$