The trial balance of A. Duck Ponds, Inc., at December 31, 20XX, and the data needed for the year-end adjustment journal entries follow. (Round all results to the nearest whole dollar amount.)

1. Depreciation on furniture for the year, $420.
2. Depreciation on building for the year, $980.
3. Depreciation on equipment for the year, $2,350
4. NEED JUST THE ADJUSTING JOURNAL ENTRIES

Duck Ponds, Inc.

Trial Balance

December 31, 20XX

Account Title		Debit	Credit
Cash		$19,300
Accounts receivable		47,630
Allowance for doubtful accounts		250
Prepaid rent		1,680
Supplies		6,800
Investments		113,520
Furniture		15,350
Accumulated depreciation-furniture			12,800
Equipment		44,600
Accumulated depreciation-equipment			1,830
Building		89,900
Accumulated depreciation-building			28,600
Accounts payable			6,240
Salary payable
Unearned revenue, customer deposits			19,750
Bonds payable			150,000
Premium of bonds payable			6,000
Common stock			20,000
Retained earnings			54,920
Dividends		5,250
Revenue			128,800
Salary expense		51,600
Rent expense		5,000
Utilities expense		10,410
Depreciation expense-furniture		0
Depreciation expense-equipment		0
Depreciation expense-building		0
Advertising expense		5,650
Supplies expense		12,000
Bad debts expense		0
Interest expense		0
Total		$428,940	$428,940