Post all adjusting entries to the t-accounts and calculate ending balances. Post the transactions in the order they appear in the journal entries. Select the date and bal.

Date Accounts and Explanation Debit Credit Dec. 31 Salaries Expense 4,600 Salaries Payable 4,600 Date Accounts and Explanation Debit Credit Dec. 31 Depreciation Expense-Furniture 100 Accumulated Depreciation Furniture 100 Date Accounts and Explanation Debit Credit Dec. 31 Insurance Expense 350 Prepaid Insurance 350