Record adjusting entries in the general journal.

Adjusting Journal Entries Prepared by Dave Marshall Bean Counter 12/31/xxxx ALE1 208 Insurance Prepaid Insurance 208 Record December Insurance Expense AJE2 83 Interest Note Payable-Short Term 83 Record December Interest Expense AJE 3 Note Payable-Long Term Note Payable-Short Term 2000 2000 Classify Bank Note Into Short Term and Long Term Portion AJE4 84 Depreciation Accumulated Depreciation-Barber Equipment Accumulated Depreciation Office Equipment Accumulated Depreaciation Furniture & Fixtures 39 25 20 Record December Depreciation Expense