Journal entry worksheet 1 2 2 3 4 5 6 > Depreciation on the company's equipment for the year is computed to be $12,000. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal Journal entry worksheet Depreciation on the company's equipment for the year is computed to be $12,000. ------LE-L-------- The Office Supplies account had a $280 debit balance at the beginning of the year; and $2,680 of office supplies were purchased during the year. The December 31 physical count showed $330 of supplies available. Note: Enter debits before credits. Transaction General Journal Debit Credit C Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 09 6 > One-fifth of the work related to $10,000 of cash received in advance was performed this period. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 5 09 6 > The Prepaid Rent account had a $5,600 debit balance at December 31 before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $4,420 of prepaid rent had expired. Note: Enter debits before credits. Transaction General Journal Debit Credit e. Record entry Clear entry View general journal Journal entry worksheet Wage expenses of $4,000 have been incurred but are not paid as of December 31. Note: Enter debits before credits. General Journal Debit Credit Transaction f. Record entry Clear entry View general journal