Toms Repairs prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the month of September.

Trial Balance (Selected Accounts)

September 30, 2012

Debit Credit

Supplies................................................................................................... $ 3000

Prepaid Insurance.................................................................................... 4,800

Equipment................................................................................................ 16,200

Accumulated DepreciationEquipment..............................................................................$1,000

Unearned Service Revenue.................................................................... 1,200

An analysis of the account balances by the company's accountant provided the following additional information:

1. A physical count of supplies revealed $1,000 on hand on September 30.

2. The above Prepaid Insurance Account represents the balance on the policy for the next 24 months. You need to make the entry for September.

3. Equipment depreciated $3,600 per year. ( Hint - You will book only one month of depreciation)

4. Services were performed for $800 that were previously in Unearned Revenue

5. Employees worked the last two days of the month for total wages of $1500 but they will not be paid until the following month.

Instructions

Prepare the journal entry for first item on the above list

Prepare the journal entry for the second item in Question # 23.

Prepare the journal entry for the third item in Question # 23.

Prepare the journal entry for the fourth item in Question # 23.

Prepare the journal entry for the fifth item in Question # 23.