Post the adjusting entries to the ledger T-accounts. (Post entries in the order of journal entries presented above. For accounts that have a zero balance select "12/31 Bal." from the list and enter 0 for the amount.)

Journalize the adjusting entries resulting from the bank reconciliation and adjustment data. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (To record NSF check) 31 Depreciation Expense 140 Accumulated Depreciation-Equipment 140 (To record depreciation expense) 31 Insurance Expense 460 \begin{tabular}{|r|} \hline \\ \hline 460 \\ \hline \end{tabular} Prepaid Insurance (To record insurance expense) 31 Income Tax Expense 250 \begin{tabular}{|} \\ \\ \hline \end{tabular} Income Taxes Payable (To record income tax expense) Post the adjusting entries to the ledger T-accounts. (Post entries in the order of journal entries presented above. For accounts that have a zero balance select " 12/31 Bal." from the list and enter 0 for the amount.) Accounts Receivable \begin{tabular}{|c|c|c|c|} \hline 12/1 Bal. & 7,300 & 12/7 & 3,630 \\ \hline 12/17 & 16,600 & 12/26 & 16.600 \\ \hline 12/31 & 630 & 12/31 & 2,800 \\ \hline & & 12/31 & \\ \hline \multicolumn{4}{|c|}{ Inventory } \\ \hline 12/1 Bal. & 17,000 & 12/17 & 10,400 \\ \hline 12/12 & 13,500 & 12/22 & 135 \\ \hline \multicolumn{4}{|c|}{ Prepaid Insurance } \\ \hline 12/1 Bal. & 1,840 & & \\ \hline \multicolumn{4}{|c|}{ Equipment } \\ \hline 12/1Bal. & 31.000 & & \\ \hline \end{tabular} Income Taxes Payable Sales Discounts \begin{tabular}{|l|l|l|l|l|l|} \hline 12/26 \\ \hline 12/17 & \\ \hline \end{tabular}