Using the copy of the Emory Legal Services, Incorporated, September 30 Trial Balance shown on page 2 and the chart of accounts on page 3, record the required adjusting entries for the end of the third quarter, September 30. Be sure to enter your adjusting entries by selecting the Adjusting JE data entry format. Remember that all corrections to adjusting entries must also be entered in the Adjusting JE data entry format.

A. The ending inventory of office supplies totals $220.

B. Two insurance policies provide the insurance coverage for the law firm. Policy one was purchased on July 1, last year for $2,064 and provides 24 months of liability coverage. Policy two was purchased on January 2, this year for $1,260 and is also a 24 month policy covering the business equipment.

C. Rent was prepaid for six months on July 1, of this year.

D. Accrued interest on all short-term and long-term notes payable totals $425 for the quarter.

E. An examination of the Consulting Fees Earned account disclosed that $1,350 of this account balance is unearned on September 30.

F. Accrued property taxes for the quarter total $266.

G. Wages accrued total 11.5 hours worked at a rate of $11.80 per hour.

H. Depreciation of office equipment totals $130 per month.

I. The automobile used by the business cost $30,500. It is estimated that this vehicle will depreciated to a salvage value of $4,500 over 5 year period. This is a net cost of $26,000 that will be depreciated over 60 months at $5,200 per year.

J. Depreciation on the new building complex acquired the last day of June will be $1,200 per year.

K. All of the newspaper and radio advertisements paid for and charged to the Advertising Expense account have been run by the end of the quarter, September 30. Is an adjusting entry required?