Nancy Howe, your staff assistant on the April 30, 20X2, audit of Wilcox Company, was transferred to another audit engagement before she could complete the audit of unrecorded accounts payable. Her working paper, which you have reviewed and are satisfied is complete, appears below.

Wilcox Company		M-1-1
Unrecorded Accounts Payable
April 30, 20X2
Invoice Date	Vendor and Description	Amount
	Hill & Harperunpaid legal fees at April 30, X2 (see lawyers letter at M-4)	$ 1,550y
April 1,X2	Drew Insurance Agencyunpaid premium at year-end on fire insurance for period April 1, X2- March 31, X3 (see insurance broker letter at J-1-1). Payment made on May 7, 20X2.	3,780y
April 30,X2	Mays and Sage, Stockbrokersadvice for 100 shares of Madison Limited common stock (settlement date May 7, X2)	2,400y
	Lane Companyshipment received April 30, X2 per receiver number 3361 and included in April 30, X2, physical inventory; invoice not yet received (amount is per purchase order)	6,138y
		$ 13,868

y-Examined document described.

In my opinion, the $13,868 adjustment includes all material unrecorded accounts payable.

N.A.H.

May 29, X2

Prepare a proposed adjusting journal entry for the unrecorded accounts payable of Wilcox Company at April 30, 20X2. The amounts are material. (Do not deal with income taxes.) (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate computations.)