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

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

Journal entry worksheet

$1.$ Record insurance expense for office equipment and store equipment.

$2.$ record office supply expense

$3.$ record the depreciation of office equipment

$4.$ record the accrual of interest income

$5.$ record the accural of office salaries expense