The accounts in the ledger of Monroe Entertainment Co$.$ ?are as follows. All accounts have normal balances.

Line Item Description Amount

Accounts Payable $$1\mathrm{.}500$

Accounts Receivable $1,800$

Prepaid Insurance $2,000$

Cash $3,200$

Dividends $1,200$

Fees Earned $3,600$

Insurance Expense $1,300$

Land $3,000$

Wages Expense $1,400$

Common Stock $8,800$

When the trial balance is prepared, the total of the debits will be

Buster Industries pays weekly salaries of $$44,700$ ?on Friday for a five$-$day workweek ending on that day. The adjusting entry necessary at the end of the fiscal period ending on Tuesday is the end of the year, the supplies expense to be reported on the income statement for the year is

The unearned rent account has a balance of $$50,512.$ ?If $$5,661$ ?of the $$50,512$ ?is unearned at the end of the accounting period, the amount of the adjusting entry is

The followine accounts were taken from the Adiusted Trial Balance columns of the end$-$of$-$Deriod soreadsheet: