Repair it Services Co., which specializes in appliance repair services, is owned and operated by Marvin Sneed. The company's accounting clerk included information from the company's unadjusted trial balance. The data needed to determine year-end adjustments are as follows:

(a) depreciation of building for the year, $2,100 (b) Accrued salaries and wages at December 31, $800 (c) unexpired insurance at December 31, $1,500 (d) supplies on hand at December 31, $600 (e) rent unearned at December 31, $1,500. Journalize the adjusting entries