The following information is taken from the accounting records of Big Four Accountants during 2020:

a. The Store Supplies account showed a beginning debit balance of $200 and purchases of $1,400. The ending debit balance was $400.

b. Depreciation expense on buildings is estimated to be $6,300.

c. A one-year insurance policy was purchased for $3,600 on April 1, 2018.

d. Accrued interest expense on notes payable amounted to $250.

e. The company received a $4,800 advance payment during the year on services to be performed.

By the end of the year, one-third of the services had been performed.

f. Wages for the five-day workweek, to be paid on Friday, are $5,000. Assume that the last day

of the year is a Tuesday.

g. Services totaling $730 had been performed but have not been billed or recorded.

REQUIRED:

Prepare year-end adjusting entries on December 31, 2018 in the general journal provided using good form. Explanations are not required.