Journal Entries for Adjustment 750 SUPPLIES EXP SUPPLIES DEBIT CREDIT 1250 1250 2000 1250 UTILITIES EXP A/C Accts payable DEBIT CREDIT 150 150 INSURANCE EXPENSE PREPAID INS DEBIT CREDIT 250 250 3000 1 YEAR 250 1 MNTH Unearned Service Reveni DEBIT Revenue CREDIT 2800 2800 Salaries Expense Salaries Payables DEBIT CREDIT 1900 1900 DEBIT 250 DEPRECIATION EXP ACCUMULATED DEPRECIATION-Equip CREDIT 250 Accounts Receivables Revenues DEBIT CREDIT 1200 1200 Journal Entries for Adjustment 750 SUPPLIES EXP SUPPLIES DEBIT CREDIT 1250 1250 2000 1250 UTILITIES EXP A/C Accts payable DEBIT CREDIT 150 150 INSURANCE EXPENSE PREPAID INS DEBIT CREDIT 250 250 3000 1 YEAR 250 1 MNTH Unearned Service Reveni DEBIT Revenue CREDIT 2800 2800 Salaries Expense Salaries Payables DEBIT CREDIT 1900 1900 DEBIT 250 DEPRECIATION EXP ACCUMULATED DEPRECIATION-Equip CREDIT 250 Accounts Receivables Revenues DEBIT CREDIT 1200 1200