prepare adjusting entries for the following items. Omit explanations.

a. Unrecorded interest on savings bonds is $680

b. Property taxes incurred but not paid or recorded amount to $$540

c. Unearned Legal fees of $5,000 had a credit balance prior to adjustment. By year end, 80 percent were still unearned.

d. Prepaid Insurance had a $1,600 debit balance prior to adjustment. By year end, 25 percent was still unexpired.

e. Salaries incurred by year end but not yet paid or recorded amount to $1,375