Selected amounts from Carla Vista Company's trial balance of 12/31/20 appear below:

1.		Accounts Payable		$127,900
2.		Accounts Receivable		149,000
3.		Accumulated DepreciationEquipment		213,300
4.		Allowance for Doubtful Accounts		23,100
5.		Bonds Payable		481,800
6.		Cash		149,600
7.		Common Stock		50,100
8.		Equipment		873,000
9.		Prepaid Insurance		31,000
10.		Interest Expense		10,700
11.		Inventory		304,800
12.		Notes Payable (due 6/1/21)		185,700
13.		Prepaid Rent		252,000
14.		Retained Earnings		822,300
15.		Salaries and Wages Expense		334,300

(All of the above accounts have their standard or normal debit or credit balance.)

(a)

Prepare adjusting journal entries at year end, December 31, 2020, based on the following supplemental information. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

a.		The equipment has a useful life of 15 years with no salvage value. (Straight-line method being used.)
b.		Interest accrued on the bonds payable is $14,454 as of 12/31/20.
c.		Prepaid insurance at 12/31/20 is $20,500.
d.		The rent payment of $252,000 covered the six months from November 30, 2020 through May 31, 2021.
e.		Salaries and wages earned but unpaid at 12/31/20, $24,200.

No.	Account Titles and Explanation	Debit	Credit
a.
b.
c.
d.
e.