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

Instructions: Prepare appropriate adjusting entries for the year ended December 31, 2012, 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	1 1. Notes Payable
3. Interest Receivable	12. Interest Revenue
4. Supplies	13. Service Revenue
5. Prepaid Insurance	14. Depreciation Expense Equipment
6. Equipment	15. Salaries and Wages Expense
7. Accumulated DepreciationEquipment	16. Interest Expense
8. Salaries and Wages Payable	17. Supplies Expense
9. Interest Payable	18. Insurance Expense

Entry Information Debited Credited Amount

0. Interest of $300 is accrued on a note receivable at December 31 , 2012. 3 12 $300

1 . A customer paid Screetch $16,000 on December 1, 2012, for services to be rendered from December 1 through January 31, 2013. The receipt was credited to a liability account.

2. Screetch has two employees who each earn $110 per day. At December 31, four days' salaries have been earned but not paid

3. Screetch provided services to a customer in 2012 at a fee of $1 ,000. This fee has not yet been received or billed.

4. Screetch purchased equipment costing $28,000 on January 1, 2011. Monthly depreciation is $400.

5. Screetch borrowed $8,000 by signing a three-month, 6% interest, note payable on November 1, 2012.

6. Screetch paid $9,000 for a three-year insurance policy on July 1, 2012, debiting an asset account at that time.

7. Screetch started the year with no supplies%on hand. They purchased $4,000 in supplies during the year and have $1 ,800 on hand at December 31. Supplies were debited to an asset account when purchased.

8. Screetch purchased short-term investments on October 1, 2012. Interest of $200 per month has been earned but not received prior to December 31.