The following transactions occurred during 2020. Journalize the general journal entries in the general journal and the adjusting entries in the adjusting journal. The adjusting items are mixed in with the normal items in the list below. You can add rows to the journals if you need them. Separate transactions using the numbers next to the prompts.

21. $1,560 of insurance was purchased in advance with cash on 04/30/2020. The insurance covers a one-year period.

22. Income Taxes for the year were calculated at $4,290. These will not be paid until next year.

23. Depreciation of $4,000 should be recorded for buildings.

24. Advertising for the year cost $3,100 and was paid for using cash.

25. Depreciation of $1,100 should be recorded for vehicles.

26. Amortization on the copyright totaled $500.