Journal entry worksheet On December 31 , wages of $635 are owed to a part-time employee for work done over the past 3 weeks. Those wages are not yet paid or recorded. Note: Enter debits before credits. Journal entry worksheet Provides all-day training services for a large group and immediately collects $1,450 cash. Note: Enter debits before credits: Journal entry worksheet A physical count of supplies on December 31 shows that only $1,235 of supplies remain of the $2,070 supplies purchased. Note: Enter debits before credits. Journal entry worksneet Pays $4,020 cash (insurance premium) for a 12 -month insurance policy. Coverage began on December 1. Note: Enter debits before credits. Journal entry worksheet 12345 Pays $235 cash in wages for part-time help. Note: Enter debits before credits. Journal entry worksheet \begin{tabular}{llllll|l|l|} & 1 & & 15 & 16 & 17 & 18 \end{tabular} Close expense accounts. Hint: Prepare financial statements before recording closing entries. Note: Enter debits before credits. Journal entry worksneet 5 6 7 8 Recelves $27,000 cash as an owner investment in exchange for common stock. Note: Enter debits before credits. Journal entry worksheet \begin{tabular}{llll|l|l|l|l}