Selected amounts fromSandhillCompany's trial balance of 12/31/20 appear below:

1.Accounts Payable

$125,900

2.Accounts Receivable

146,200

3.Accumulated DepreciationEquipment

199,400

4.Allowance for Doubtful Accounts

15,100

5.Bonds Payable

493,900

6.Cash 144,600

7.Common Stock 66,000

8.Equipment 871,500

9.Prepaid Insurance31,800

10.Interest Expense 10,400

11.Inventory 318,700

12.Notes Payable (due 6/1/21) 208,500

13.Prepaid Rent 246,000

14.Retained Earnings 815,200

15.Salaries and Wages Expense 339,700

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

Prepare an 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 $14,817as of 12/31/20

c.Prepaid insurance at 12/31/20 is $21,200

d.The rent payment of $246,000covered the six months from November 30, 2020 through May 31, 2021

e.Salaries and wages earned but unpaid at 12/31/20, $20,400.