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Transactions:

1. The supplies account balance December 31st was $4,000. Supply storeroom count found that only $2,750 of supplies were remaining. Make the adjusting entry for December 31st to reflect this.

2. An insurance policy bought on August 1st, 2003 for $6,000 was to last for four (4) years. What was the adjusting journal entry for May 31st, 2004?

3. 6 months of prepaid rent was purchased for $4800 on January 1. What was the adjusting entry for March?

4. Machinery purchased January 1st, 2003 for $49,000 was expected to last for 40 years and would be worth $1,000 at this time. What is the entry for May 31st, 2003? (Use straight-line depreciation method)

5. Office Equipment purchased for $10,000 January 1st, 2002 is amortized at the rate of 20%. What is the entry for February 28th, 2002? (You only need to complete declining balance method)

6. A truck was purchased for $20,000 on January 1. It has a depreciation rate of 20%, Using the declining balance method, what would the entry be on January 31?

7. A piece of equipment was purchased for $35,000 on January 1, 2019 and has accumulated depreciation of $7000. The depreciation rate is 20%. Using the declining balance method, what would the entry be for January 2020?