SEC, Inc. Trial Balance before Adjustments December 31, 2012 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Expense Salaries Expense Utilities Expense Additional Information: Rent Expense $900 O Prepaid Rent $600 Accounts Payable $900 Rent Expense $600 Debits $12,600 13,400 2,400 38,500 600 The correct adjusting entry for (5) above includes a debit to what account and for what amount? Prepaid Rent $900 1,500 19,200 2,400 $90,600 1. The equipment was purchased on January 1, 2011. The useful life is estimated to be 5 years, with no salvage value. 2. A count of supplies on December 31, 2012 showed $600 of supplies still on hand. 3. On December 31, 2012, wages that had been earned by employees, but not yet paid amounted to $800. The next scheduled pay date is January 4, 2013. 4. During December, SEC performed $3,300 worth of services, for which it been paid in September. 5. On November 1, 2012, SEC paid for 5 months of rent with cash. Credits $7,700 8,500 9,900 18,000 11,500 35,000 $90,600

Additional Information: 1. The equipment was purchased on lanuary 1,2011 . The usech sife is ensinated to be 5 vean, with no salvage value. 2. A count of supplies on December 31:2012 showed 5600 of wpolies stil oa hand. 3. On December 31,2012, wages that had been earned by enoloyets, but not yet paid anounted to $600. The neet scheduled pay date is january 4,2013 4. Durine December, 5EC performed $3,300 worth of services, for which it been paid in September: 5. On November 1. 2012, SEC paid for 5 monthi of rent with cavh The correct adjunting entry for (5) above includes a debit to whut actount and for what anount? Rent Expense $900 Prepaid Rent 5600 Accounts Payable $900 Rent Expense $600 Prepaid Pent $900