A. Which of the following items represents a deferred? (1) Prepaid insurance (ii) Wages payable (iii) Fees earned (iv) Accumulated depreciation B. If the supplies account, before adjustment on May 31, indicated a balance of RM2,250, and supplies on hand at 31 May totaled RM950, the adjusting entry would be: C. The balance in the unearned rent account for Jones Co. as of December 31 is RM1,200. If Jones Co. failed to record the adjusting entry for RM600 of rent earned during December, the effect on the balance sheet and income statement for December is: D. If the estimated amount of depreciation on equipment for a period is RM2,000, the adjusting entry to record depreciation would be: E. If the equipment account has a balance of RM22,500 and its accumulated depreciation account has a balance of RM14,000, the book value of the equipment is