The data needed to determine year-end adjustments are as follows:

a.) Accrued fees revenue at December $1,750.

b.) Insurance expired during the year is $800.

c.) Supplies on hand at December 31 are $650.

d.) Depreciation of building is $1,620.

e.) Depreciation of equipment is $3,500.

f.) Accrued salaries and wages at December 31 are $1,050.

g.) Unearned rent at December 31 is $1,000 ( the adjusted balance).

Problem 1: Journalize the Adjusting Entries in the Journal. Problem

2: a.) Complete the Adjustment Columns of the Work Sheet.

b.) Complete the Adjusted Trial Balance Columns.

Problem 3: Journalize the Closing Entries

\begin{tabular}{|c|c|c|c|c|c|c|} \hline & \\ \hline & \multicolumn{2}{|c|}{ unawtres } & & & \multicolumn{2}{|c|}{ Ratexs } \\ \hline & rest thetwat & & & orest & \\ \hline & is & en & in & c & cot & en \\ \hline Cmat & e2s & & & & & \\ \hline & 79x & & & & & \\ \hline Paper hasant & tox & & & & & \\ \hline apeter & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & 1kg & & & & \\ \hline \\ \hline & & 1% & & & & \\ \hline Woper Con lava & & & & & & \\ \hline Doulare: & then & & & & & \\ \hline \\ \hline & & & & & & \\ \hline \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline Yeisen F Faver & now & & & & & \\ \hline & & & & & & \\ \hline Weotenestifsevar & & & & & & \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline+x & 124+x & & & & & \\ \hline \end{tabular}