Use the following information to prepare the adjusting entries for Rochester Enterprise on the Adjusting Journal Entries. Journalize your entries in the order presented on this worksheet. Use letters a-j in the date column.

On August 1, 2022, Rochester Enterpnse had signed and recorded a 3.9% bank loan (refer to the tab Workshect (5) for the amount) due in 3 years. This is the only outstanding note payable. Prepaid insurance (see the Worksheet) represents a 6 -month insurance policy purchased on December 1, 2022. On November 1, 2022, Rochester Enterprise had paid and recorded 530,000 for a 6-month lease for ottice space d. Uneamed revenue (see the Wotksheet) represents a 12 -month contract for consulting services that will be performed monthly. The payment from the customer was received and recorded on November 1, 2022. A. A physical count revealed that supplies on hand at the end of the month total 52,500 . t. Equiptnent is depreciated on a straight-line basis; residual value is estimated to be $20,000 with an estimated service life of 4 yeara. The assets were held the entire year. 8. On September 1, Rochester Enterprise accepted from Greene Supplies a 6 -month note receivable at a 3.0% annual interest rate. h. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The aging schedule of accounts receivable must be completed to detemnine manarement's desired balance for 2022. See tab A ging Analvsis (4). 1. Accnued wages totaling $50,000 were umpaid and unrecorded at December 31,2022 . 1. Utility costs incurred but unrecorded for the month of December were estimated to be 513,000 . End of Period Vorksheet cells west be formelas, not kgped in For the Year Ended December 31, 2022