Journaizing Adjusting Entries \begin{tabular}{|c|c|c|c|c|c|c|} \hline 8. & \multicolumn{4}{|c|}{\begin{tabular}{l} Jim Jacobs' Furniture Repair \\ Work Sheet (Partial) \\ For Year Ended December 31, 20-- \end{tabular}} & & \\ \hline & & Trial Balance & \multicolumn{2}{|c|}{ Adjustments } & \multicolumn{2}{|c|}{ Adjusted Trial Balance } \\ \hline Account Title & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline Cash & 90 & & & & 90 & \\ \hline Supplies & 850 & & & 600 & 250 & \\ \hline Prepaid Insurance & 800 & & & 560 & 240 & \\ \hline Delivery Equipment & 3,500 & in: & & & 3,500 & \\ \hline Accumulated Depreciation-Delivery Equipment & & 1,400 & & 700 & & 2,100 \\ \hline Wages Payable & & & & 110 & & 110 \\ \hline Jim Jacobs, Capital & & 2,920 & 6 & & & 2,920 \\ \hline Repair Fees & & 1,700 & 18 & & & 1,700 \\ \hline Wages Expense & 590 & ifitis & 110 & & 700 & \\ \hline Advertising Expense & 190 & & & & 190 & \\ \hline Supplies Expense & & & 600 & & 600 & \\ \hline Insurance Expense & & & 560 & & 560 & \\ \hline Depreciation Expense-Delivery Equipment & & & 700 & & 700 & \\ \hline & 6,020 & 6,020 & 1,970 & 1,970 & 6,830 & 6,830 \\ \hline \end{tabular} From the Adjustments columns in the worksheet, journalize the four adjusting entries, as of December 31 , in proper general journal format. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & DATE & ACCOUNT TITLE & \begin{tabular}{l} DOC. \\ NO. \end{tabular} & \begin{tabular}{l} POST. \\ REF. \end{tabular} & DEBIT & CREDIT & \\ \hline 1 & \begin{tabular}{l} 20= \\ Dec. 31 \end{tabular} & C & & & & & 1 \\ \hline 2 & & & & & & & 2 \\ \hline 3 & & & & & & & 3 \\ \hline 4 & 31 & & & & & & 4 \\ \hline 5 & & & & & & & 5 \\ \hline 6 & & & & & & & 6 \\ \hline 7 & 31 & & & & & & 7 \\ \hline 8 & & & & & & & 8 \\ \hline 9 & & & & & & & 9 \\ \hline 10 & 31 & & & & & & 10 \\ \hline 11 & & & & & & & 11 \\ \hline 12 & & & & & & & 12 \\ \hline \end{tabular}