Prepare adjusting entries for the month of December 31, 2015 for the following transactions of Johnson Services, Inc. Please skip a line between entries. Omit explanations. A partial chart of accounts is provided below.

Cash Unearned Revenue

Accounts Receivable Common Stock

Office Supplies Dividends

Prepaid Insurance Service Revenue

Equipment Wages Expense

Accumulated Depreciation - Equipment Advertising Expense

Accounts Payable Depreciation Expense

Wages Payable Insurance Expense

Interest Payable Supplies Expense

a. At the end of December $500 in wages had been earned by the employees but not yet paid.

b. Depreciation on equipment is $1,200 for the month of December.

c. The Office Supplies account had a balance of $500 prior to adjustment. At the end of the

December supplies worth $400 had been used.

d. Prepaid insurance had a $1,000 balance prior to adjustment. By the end of December, $400 was unexpired.

e. At the end of December Johnson had performed but not billed customers for services of $950.

Date	Account Titles	Debit	Credit