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.

16. The prepaid rent of $600 and prepaid insurance of 500 from the prior year were used up during the year.

17. $8,000 of supplies were purchased during the year using cash. A year-end physical inventory indicated $230 of supplies on hand.

18. Wages of $30,000 were paid in cash during the year. An additional $1,400 of wages were accrued but will not be paid until next year.

19. Utilities for the year were $1,958 and were paid for using cash.

20. $1,608 of rent was purchased in advance with cash. The rent covers a period of 12 months and was purchased on 6/01/2020.