The total balance for adjusting entries should be 20,317. I am getting 21,000 which could be a rounding issue?

_{^{I'm guessing you mean office furniture for 24000 and Warehouse rent paid $8775 as six months in advance?}}

Below is the information related to month-end adjusting entries for the month of January 2019 All the adjustments are done as of January 31, 2019. NSC rented their current office premise in June 2018 and made a payment of $60,000 to I. use the office premise for next 12 months starting from July 1", 2018. NSC considers equal rent expense for each month and adjusts the rent expense at the end of each month. NSC made insurance payments for the production machinery to be used in their factory New insurance period started on October 1", 2018 and ends in September 30, 2019. The 2. insurance expense is equal for each month and NSC adjusts the insurance expense at the end of cach month. NSC paid $15,000 in September 2018 for 12-month insurance starting the insurance period on October 1, 2018. 3. NSC planned to campaign their products at different universities in the Norfolk area. As part of that plan, they initiated a 3-month advertising program with Old Dominion University. They will be using display monitors at Strome College of Business to advertise their products. NSC paid $1350 in October 2018 to use the display monitors starting from November 1", 2018. NSC will consider equal advertising expense for each of the month and adjust the expense at the end of the month The expected life of the production equipment is 15 years and has no salvage value. NSC 4. placed them in Service on January 1, 2016. NSC uses straight line depreciation for fixed assets. If any asset is placed in service at the 1 half of the month, NSC depreciates that for the entire month for that month. If the asset is placed in service in the 2nd half of the month, NSC starts depreciating that asset from the 2d month. The expected life of the office equipment is 5 years with no salvage valuc and all the office equipment (except the new office furniture that were purchased in this month) . were placed in service at the same time as the production equipment. The new office funiture also has expected life of 5 years and no salvage value. 6. NSC counted the office supplies at the end of the month and found that NSC has $7,800 unused office supplies. Below is the information related to month-end adjusting entries for the month of January 2019 All the adjustments are done as of January 31, 2019. NSC rented their current office premise in June 2018 and made a payment of $60,000 to I. use the office premise for next 12 months starting from July 1", 2018. NSC considers equal rent expense for each month and adjusts the rent expense at the end of each month. NSC made insurance payments for the production machinery to be used in their factory New insurance period started on October 1", 2018 and ends in September 30, 2019. The 2. insurance expense is equal for each month and NSC adjusts the insurance expense at the end of cach month. NSC paid $15,000 in September 2018 for 12-month insurance starting the insurance period on October 1, 2018. 3. NSC planned to campaign their products at different universities in the Norfolk area. As part of that plan, they initiated a 3-month advertising program with Old Dominion University. They will be using display monitors at Strome College of Business to advertise their products. NSC paid $1350 in October 2018 to use the display monitors starting from November 1", 2018. NSC will consider equal advertising expense for each of the month and adjust the expense at the end of the month The expected life of the production equipment is 15 years and has no salvage value. NSC 4. placed them in Service on January 1, 2016. NSC uses straight line depreciation for fixed assets. If any asset is placed in service at the 1 half of the month, NSC depreciates that for the entire month for that month. If the asset is placed in service in the 2nd half of the month, NSC starts depreciating that asset from the 2d month. The expected life of the office equipment is 5 years with no salvage valuc and all the office equipment (except the new office furniture that were purchased in this month) . were placed in service at the same time as the production equipment. The new office funiture also has expected life of 5 years and no salvage value. 6. NSC counted the office supplies at the end of the month and found that NSC has $7,800 unused office supplies