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
Unrecorded Accounts Payable
April 30, 20X2
Invoice Date	Vendor Description			Amount
	Hill & Harper legal fees at Apr. 30 X2
Apr. 1, X2	Dres insurance agency unpaid premium on fire			1000
	insurance for period April 1, X2 - March 31, X2
Apr. 30, X2	Mays and Sage, Stockbrokers advise for 100 shares			1800
	of Madison Ltd. Common stock
	Lane Company-Shipment received Apr 30, X2			2125
	per reciever no. 3361 and included in Apr. 30, X2,
	physical inventory; invoice not yet received
				5863
				10788
	In my opinionm the $10,788 adjustment includes
	all material unrecorded accounts payables.

Required: 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.)