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Journal entry worksheet 5 On July I, 2024, Aboud received $5,600 from a customer for advertising services to be given evenly over the next 10 months. Aboud credited Deferred Revenue on July 1. Prepare the adjusting entry at December 31. Note: Enter debits before credits. Journal entry worksheet 5 At the end of the year, income taxes owed are $6,600. Prepare the adjusting entry at December 31 . Note: Enter debits before credits. Journal entry worksheet On May 1, 2024, the company paid $4,320 for a two-year fire and liability insurance policy. The company debited Prepaid Insurance on May 1. Prepare the adjusting entry at December 31 . Note: Enter debits before credits. Journal entry worksheet On September 1,2024 , the company borrowed $16,000 from a local bank and signed a note. Principal and interest at 12% will be paid on August 31, 2025. Prepare the adjusting entry at December 31 . Note: Enter debits before credits. Journal entry worksheet At year-end there is a $2,500 debit balance in the Supplies (asset) account. Only $960 of supplies remains on hand at the end of the year. Prepare the adjusting entry at December 31. Note: Enter debits before credits