The following trial balance was taken from the books of Wildhorse Corporation on December 31, 2020.

Account		Debit		Credit
Cash		$ 8,300
Accounts Receivable		41,300
Notes Receivable		11,900
Allowance for Doubtful Accounts				$ 1,740
Inventory		36,200
Prepaid Insurance		4,280
Equipment		122,200
Accumulated Depreciation--Equip.				14,600
Accounts Payable				11,700
Common Stock				48,600
Retained Earnings				110,440
Sales Revenue				230,000
Cost of Goods Sold		128,300
Salaries and Wages Expense		52,000
Rent Expense		12,600
Totals		$ 417,080		$ 417,080

At year end, the following items have not yet been recorded.

a.		Insurance expired during the year, $ 2,030.
b.		Estimated bad debts, 1% of gross sales.
c.		Depreciation on equipment, 10% per year on original cost.
d.		Interest at 6% is receivable on the note for one full year.
e.		Rent paid in advance at December 31, $ 5,800 (originally charged to expense).
f.		Accrued salaries and wages at December 31, $ 6,160.

(a)

Prepare the necessary adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
a.
b.
c.
d.
e.
f.