LO $4,3$ Prepare adjuting jounal entries, as needed, considering the account balances excerpted fron the undjused vial balance and the adjurment data.

$\backslash$table$[[$Unadjusted Trial Balance$],[,$Dobit,Credit$],[$Propury plant and equpment,$320,000,],[$Accumulated doprecinton,,$89,500],[$Propaid inumace,$24,000,],[$Supplier$,7\mathrm{.}300,],[$Gmamed sevice rovene,,$3,000]]$

A$.$ Iupplies actual count at year ond, $56,500$

B$.$ romainime unoxpired invuraxe, $56,000$

C$.$ romaking uneand service revenue, $11,200$

D$.$ Alaries oved to enployees, $52,400$

E$.$ depreciation on propery plant and equiphent, $518,000$