Journalize the following adjusting entries that were included on the work sheet for the month ended December 31. Assume the financial statements have been prepared.

Dec.	31	Salaries for four days are unpaid at December 31, $3,160. Salaries are $3,950 for a five-day week.
	31	Insurance was bought on September 1 for $4,320 for 12 months' coverage. Four months' coverage has expired, $1,440.
	31	Depreciation for the month on equipment, $50, based on an asset costing $3,100 with a trade-in value of $100 and an estimated life of five years.
	31	The balance in supplies before adjustment totaled $154. The amount of supplies on hand at the end of the year is $72.

Journalize the adjustments in the order given in the question.

GENERAL JOURNAL
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--	Adjusting Entries
Dec. 31
Dec. 31
Dec. 31
Dec. 31