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

Cash 1300

A/R 6600

Supplies 2300

Prepaid rent 1600

Furniture 3600

Accumulated depreciation (furniture) 4800

A/P 4500

Unearned service revenue 600

Capital 26000

Withdrawals 29000

Service revenue 106000

Depreciation expense 2300

Salary expense 39900

Rent expense 20000

Supplies expense 2900

Total 141900 141900

a) Depreciation on furniture for the month. The estimated useful life of the furniture is 3 years.

b) On December 1, the business moved into a new office and paid the first 2 months rent as advance. Prepaid rent expired during the month.

c) Service Revenue of $ 500 were earned during the month from the services performed for clients who had paid in advance.

d) The salary expense is $ 205 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 $ 1600

1) What adjusting entry will Jonson make on this transaction ?

a) Depreciation on furniture for the month. The estimated useful life of the furniture is 3 years