The following are separate accounting scenarios that require accounting adjustments. (a) Unrecorded depreciation on equipment is $1,728. (b) The supplies account has a balance of $9,288. Supplies still available at the end of the period total $2,640. (c) On the date for preparing financial statements, an estimated utilities expense of $1,032 has been incurred, but no utility bill has yet been received or paid. (d) On the first day of the current period, rent for four periods was paid and recorded as a $7,680 increase to prepaid rent and a $7,680 decrease to cash. (e) Nine months ago, a one-year service policy was sold to a customer and the seller recorded the cash received by crediting unearned revenue for $4,493. No accounting adjustments have been prepared during the nine-month period. The seller is now preparing annual financial statements. (f) At the end of the period, employee wages of $2,316 have been incurred but not paid or recorded. (g) At the end of the period, $720 of interest has been earned but not yet received or recorded. Prepare journal entries for each accounting adjustment. Note: Round your answers to the nearest whole dollar.

	Account	Debit	Credit
a.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To record depreciation for the period
b.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To record supplies expense for the period
c.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To record accrued utilities expense.
d.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To record rent expense for the month
e.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To record premium revenue earned
f.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To accrue wages at the end of the period
g.	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest IncomeInterest ReceivablePrepaid InsurancePrepaid InterestPrepaid RentRent ExpenseRevenueService Fees EarnedSuppliesSupplies ExpenseUnearned RevenueUtilities ExpenseUtilities PayableWages ExpenseWages PayableN/A	Answer	Answer
	To accrue interest earned but not yet received