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 receivable1,554

Office supplies used5,807

Factory supplies used8,611

Provision for uncollectible accounts (based on percentage of sales)11,734

Insurance expired on factory building and equipment2,734

Depreciation on factory building16,490

Depreciation on factory equipment6,608

Required:

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