Journalize the following year-end adjusting entries:

12/31 Journalize the depreciation expense for all Property, Plant and Equipment. Information related to all assets is shown in the table below:

Equipment	Purchase Date	Purchase Price	Life	Method	Salvage Value
Computer & Printer	9/2	3150	5-year	Straight-line	$100
Cell Phone	10/9	849	3-year	Straight-line	$50
SUV	9/4	55000	5-year	Straight-line	$1,500

Compute depreciation using a month convention and rounds all depreciation amounts to the nearest dollar.

12/31 Calculate the amount of the Long-Term Note Payable (SUV) that will come due in the next fiscal year. Prepare a journal entry to reclassify this amount as Current Maturities of Long-Term Debt.

12/31 Calculate the amount of the prepaid insurance that has expired during the year. Prepare the appropriate adjusting entry. (9/6 12 month Auto Ins purchased for 1200, 11/1 6 month liability ins purchased for 300)

12/31 A physical count of the supplies on hand indicates that you have $150 of supplies remaining. (purchased 9/5, invoiced 600, paid 588 due to discount)

PLEASE SHOW HOW YOU GOT THE ANSWERS, NOT JUST THE ANSWER ITSELF.

CHART OF ACCOUNTS

Cash	105
Petty Cash	107
Accounts Receivable	110
Supplies on Hand	130
Prepaid Insurance	140
Computer Equipment	220
Accumulated Depreciation Computer Equipment	221
Cell Phone	230
Accumulated Depreciation Cell Phone	231
Vehicles	240
Accumulated Depreciation - Vehicles	241
Accounts Payable	310
Customer Deposits (Unearned Revenue)	320
SUTA Payable	330
FICA Payable	332
FUTA Payable	334
Federal Income Tax Payable	336
State Income Tax Payable	338
Current Maturities of Long-Term Debt	375
Notes Payable (long-term)	410
Interest Payable	420
Salaries Payable	425
Common Stock ($2 par value)	520
Additional Paid-in Capital on Common Stock	521
Retained Earnings	550
Dividends	560
Engagement fees	605
Monthly Accounting Services Revenue	610
Hourly Accounting Services Revenue	620
Tax Services Revenues	612
Sales Discounts	614
Advertising & Promotion Expense	725
Depreciation Expense	727
Rent Expense	730
Insurance Expense	735
Supplies Expense	740
Meals & Entertainment	745
Taxes and Licenses	767
Telephone Expense	770
Utilities Expense	775
Fuel Expense	780
Interest Expense	820
Payroll Tax Expense	825
Salaries Expense	830
Income Summary	900

WHAT ELSE DO YOU NEED?????? WHAT INFORMATION IS MISSING?????

AGAIN, TELLING ME THE INFO IS NOT COMPLETE DOES NOT HELP. WHAT INFO AM I MISSING?