ue, $750. Adjusting journal entries - X Date Accounts Debit Credit Dec. 31 Salaries Expense 700 Adj. (a) Salaries Payable 700 Dec. 31 Depreciation Expense 150 Adj. (b) Accumulated Depreciation 150 Dec. 31 Insurance Expense 150 Adj. (c) Prepaid Insurance 150 Dec. 31 Supplies Expense 250 Adj. (d) Office Supplies 250 Dec. 31 Unearned Revenue 1,200 Adj. (e) Service Revenue 1,200 Dec. 31 Accounts Receivable 750 Adj. (f) Service Revenue 750 Print Done 1500 Bal. Bal. 700 Common Stock 30,000 Bal. Bal. br Ask my instructor Depreciation Expense-Truck 0 Clear all