Unadjusted trial balance Adjusting entries a. At December 31, the office supplies on hand totalled $500. b. Prepaid rent of 1 month has been used. (Hint: Total is for 3 months.) e. Determine the amortization on the building using straight-line amortization. Assume the useful life of the building is 20 years and the residual value is \$10.000. (Hint: The building was purchased on December 1.) d. $370 of unearned revenue has now been eamed. (Assume that the initial unearned revenue was recorded as a liability.) 6. The employee who has been working the rental booth has earned $1.050 in salaries that will be paid January 15, 2024 . 1. Nature Gnome Company has earned $1,880 of canoe rental revenue that has not been reeorded or received. 9. Determine the amortization on the canoes purchased on November 2 using the straight-line method. Assume the useful life of the canoes is 2 years and the residual value is 50 . h. Determine the amortization on the canoes purchased on December 2 using the straight-line amortization method. Assume the useful life of the canoes is 2 years and the residual value is 20. 1. Interest expense of $30 has accrued on the note payable. Begin by journalizing the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Round amounts to the nearest dollar.) a. At December 31 , the office supplies on hand totalled $500. b. Prepaid rent of 1 month has been used. (Hint Total is for 3 months.)