Prepare adjusting journal entries as needed, considering the account balances excerpted from the unadjusted trial balance and the adjustment data:

Unadjusted Trial Balance

Debit Credit

$ $

Property, Plant and Equipment $320,000$

Accumulated Depreciation $89,500$

Prepaid Insurance $24,000$

Supplies $7,500$

Unearned Service Revenue $3,000$

$$ Questions

Supplies actual count at year end was $$6500.$

Remaining unexpired insurance $$6000.$

Remaining unearned service revenue $$1200$

Salaries owed to employees $$2400$

Depreciation on Property, Plant & Equipment $$18000$