Question $6$ of $7$

$\frac{-}{14}$

Oriole's Graphics has a December $31$ year end. Oriole's Graphics records adjusting entries on an annual basis. The following information is available.

At the end of the year, the unadjusted balance in the Prepaid Insurance account was $$3,310.$ Based on an analysis of the insurance policies, $$2,770$ had expired by year end.

At the end of the year, the unadjusted balance in the Unearned Revenue account was $$1,910.$ During the last week of December, $$480$ of the related services were performed.

On July $1,2024,$ Oriole signed a one$-$year note payable for $$9,900.$ The loan agreement stated that interest was $4\%.$

Depreciation for the computer and printing equipment was $$2,380$ for the year.

At the beginning of the year, Oriole's had $$800$ of supplies on hand. During the year, $$1,300$ of supplies were purchased. A count at the end of the year indicated that $$790$ of supplies was left on December $31.$

Between December $28$ and December $31$ inclusive $(4$ days$),$ three employees worked eight$-$hour shifts at $$16\mathrm{.}25$ per hour. The employees will be paid for this time worked on January $10.$

On December $31,$ it was determined that $$5,400$ of services had been provided but the bookkeeper did not record it$,$

Prepare the adjusting entries based on the above information. $($Credit account titles are automatically indented when amount is entered. Do not indent manually, If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$