The ledger accounts given below, with an identification number for each, are used by Silas Company.

Prepare appropriate adjusting entries for the year ended December 31, 2013, by replacing the appropriate identification number(s) in the debit and credit columns provided and the dollar amount in the adjoining column. Item 0 is given as an example.

1. Notes Receivable 10. Unearned Service Revenue

2. Accounts Receivable 11. Notes Payable

3. Interest Receivable 12. Interest Revenue

4. Supplies 13. Service Revenue

5. Prepaid Insurance 14. Depreciation ExpenseEquipment

6. Equipment 15. Salaries Expense

7. Accumulated DepreciationEquipment 16. Interest Expense

8. Salaries Payable 17. Supplies Expense

9. Interest Payable 18. Insurance Expense