Santiago Company has provided data for the year-end adjustments as follows:

Factory overhead to be applied to work in process ending inventory	$14,687
Interest receivable	1,554
Office supplies used	5,807
Factory supplies used	8,611
Provision for uncollectible accounts (based on percentage of sales)	11,734
Insurance expired on factory building and equipment	2,734
Depreciation on factory building	16,490
Depreciation on factory equipment	6,608

Required: Prepare the year-end adjusting entries in general journal form.

GENERAL JOURNAL				Page 1
Date		Description	Post Ref.	Debit	Credit