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This comprehensive problem is a continuation of Comprehensive Problem 1. Murphy Delivery Service has completed closing entries and the accounting cycle for 2018 . The business is now ready to record January 2019 transactions. Jan, 3 Collected $200 cash from customer on account. 5 Purchased office supplies on account, 51,000 . 12 - Performed detivery services for a customer and received 53,000 cash 15 Paid employee salary, including the amount owed on December 31, 54,100. 18- Performed dettivery services on account. 51,350. 20 Raid 3300 on account. 24. Purchased fuet for the truck, paying 5200cash. 27. Completed the remaining work due for Unearned Revenue. 28 Pad office rent, 52,200 , for the month of January 30 Callected 53,000 in advance for delivery service to be performed tatel. 31 Murphy withdrew cath of 51,500. 5. Joumalize the adjusting entries using the following adjustment data and also by reviewing the journat entries prepared in Requirement 1. Post adjusting entries to the T-accounts. Adjustment data: a. Office Supplies on hand, $600 b. Accrued Service Revenue, $1,800. c. Accrued Salaries Expense, $500. d. Prepaid insurance for the month has expired. e. Depreciation was recorded on the truck for the month. This comprehensive problem is a continuation of Comprehensive Problem 1. Murphy Delivery Service has completed closing entries and the accounting cycle for 2018 . The business is now ready to record January 2019 transactions. Jan, 3 Collected $200 cash from customer on account. 5 Purchased office supplies on account, 51,000 . 12 - Performed detivery services for a customer and received 53,000 cash 15 Paid employee salary, including the amount owed on December 31, 54,100. 18- Performed dettivery services on account. 51,350. 20 Raid 3300 on account. 24. Purchased fuet for the truck, paying 5200cash. 27. Completed the remaining work due for Unearned Revenue. 28 Pad office rent, 52,200 , for the month of January 30 Callected 53,000 in advance for delivery service to be performed tatel. 31 Murphy withdrew cath of 51,500. 5. Joumalize the adjusting entries using the following adjustment data and also by reviewing the journat entries prepared in Requirement 1. Post adjusting entries to the T-accounts. Adjustment data: a. Office Supplies on hand, $600 b. Accrued Service Revenue, $1,800. c. Accrued Salaries Expense, $500. d. Prepaid insurance for the month has expired. e. Depreciation was recorded on the truck for the month