The unadjusted balance of Office Supplies at Dec. 31 is $5,700 and at year end the office supplies on hand totaled $1,600.

Date account explanation debit credit

------- ------------------------------ ---------- ----------

-------- -------------------------- --------- ------------

Depreciation for the current year includes Equipment, $3,900.

Date Account explanation Debit Credit

------ ---------------------------- -------- ------------

------- ----------------------- ---------- -------------

Used office supplies of $3,800

Date Account explanation Debit Credit

-------- ---------------------------- ----------- ------------

-------- ------------------------ -------------- -------------

Chart to use for reference in answering question

Accounts Account Number Account Title

Cash

Accounts Receivable

Interest Receivable

Notes Receivable

Office Supplies

Prepaid Insurance

Prepaid Rent

Short-term Investments

Long-term Investments

Building

Accumulated Depreciation - Building

Equipment

Accumulated Depreciation - Equipment

Furniture

Accumulated Depreciation - Furniture

Office Furniture

Accumulated Depreciation - Office Furniture

Truck

Accumulated Depreciation - Truck

Land

Copyright

Franchise

Patent

Trademark

Accounts Payable

Rent Payable

Salaries Payable

Utilities Payable

Interest Payable

Dividends Payable

Unearned Revenue

Notes Payable

Mortgages Payable

Premium on Bonds Payable

Owner,

Capital

Owner, Withdrawals

Income Summary

Service Revenue

Dividend Revenue

Interest Revenue

Advertising Expense

Delivery Expense

Depreciation Expense

Insurance Expense

Interest Expense

Repairs and Maintenance Expense

Rent Expense

Salaries Expense

Supplies Expense

Utilities Expense

must be in T account form