Sheridan Company has the following balances in selected accounts on December 31.

Accounts Receivable		$ 0
Accumulated DepreciationEquipment		0
Equipment		8,000
Prepaid Insurance		2,460
Salaries and Wages Payable		0
Supplies		3,600

All the accounts have normal balances. The information below has been gathered at December 31.

1.		A count of supplies on December 31 indicates that supplies of $910 are on hand.
2.		Depreciation on the equipment for the year is $800.
3.		Sheridan Company paid $2,460 for 12 months of insurance coverage on June 1.
4.		Sheridan Company pays its employees total salaries of $10,600 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of the year.

Prepare adjusting entries for the four items described above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)