Use the following information from the Adjustments columns of a 10-column work sheet.

No Account Title Adjustments

Dr. Cr.

109 Interest receivable $880

124 Office supplies $1,750

128 Prepaid insurance 900

164 Accumulated depreciation-Office equipment 2,200

209 Salaries payable 560

409 Interest revenue 880

612 Depreciation expense-Office equipment 2,200

620 Office salaries expense 560

637 Insurance expense 900

650 Office supplies expense 1,750

Totals $6,290 $6,290

Prepare the necessary adjusting journal entries (a) through (e).

a. Record insurance expense for office equipment and store equipment.

b. Record office supplies expense.

c. Record the depreciation of office equipment.

d. Record the accrual of interest income.

e, Record the accrual of office salaries expense.