The trial balance of Johnson Travel at December $31,2005$ follows; along with the data for the month end adjustments Johnson Travel

Trial Balance

December $31,2005$

$\backslash$table$[[,$December $31,2005,],[,1300,],[\backslash$table$[[$Cash$],[$AR$]],6600,],[\backslash$table$[[$AR$],[$Supplies$]],2300,],[\backslash$table$[[$Supplies$],[$Prepaid rent$]],1600,],[\backslash$table$[[$Prepaid rent$],[$Furniture$]],36000,4800],[\backslash$table$[[$Furniture$],[$Accumulated depreciation $($furniture$)]],,4500],[$AP$,,600],[$Unearned service revenue,,$26000],[\backslash$table$[[$Capital$],[$Withdrawals$]],29000,106000],[$Service revenue,$2300,],[$Depreciation expense,$39900,],[$Salary expense,$20000,],[$Rent expense,$2900,141900],[$Supplies expense,$141900,],[$Total$,........,]]$

a$)$ Depreciation on furniture for the month. The estimated useful life of the furniture is $5$ years.

b$)$ On December $1,$ the business moved into a new office and paid the first $5$ months' rent as advance. Prepaid rent expired during the month.

c$)$ Service Revenue of $$300$ were earned during the month from the services performed for clients who had paid in advance.

d$)$ The salary expense is $$215$ per day$\_-$ and the business pays employees every Friday$($weekly payroll is from Monday to Friday$).$ This year December $31$ falls on a Monday.

e$)$ Supplies on hand at Dec $31$$$1700$

What adjusting entry will Jonson make on this transaction?

a$)$ Depreciation on furniture for the month. The estimated useful life of the furniture is $5$ years.

A$.$ Depreciation Expense $600$