Using the following Unadjusted Trial Balance, prepare the four adjusting journal entries listed on the next page in an Excel Spreadsheet.

Lewis Enterprises

Unadjusted Trial Balance

December 31, 2013

Account Title Debit Credit

Cash .............................................................................. $27,000

Accounts receivable .................................................... 1,750

Office supplies ............................................................. 7,600

Prepaid insurance ........................................................ 3,400

Computer equipment ................................................... 20,000

Accumulated depreciationComputer equipment .... $ 0

Accounts Payable ........................................................ 1,700

Salaries payable ........................................................... 0

S. Smith, Capital ........................................................... 50,000

S. Smith, Withdrawals .................................................. 18,000

Commissions earned ................................................... 55,750

Depreciation expense Computer equipment .......... 0

Salaries expense .......................................................... 22,200

Insurance expense ....................................................... 0

Rent expense ................................................................ 4,800

Office supplies expense .............................................. 0

Repairs expense ........................................................... 350

Telephone expense ...................................................... 2,350

Totals ............................................................................ $107,450 $107,450

Record the following adjusting entries on the provided journal entry page to be made on December 31, 2013.

a. A physical count of the office supplies shows that $300 in supplies is still available on December 31, 2013.

b. The depreciation for the computer equipment for 2013 is $3,500.

c. Employees have earned $600 in salaries but they have not been paid as of December 31, 2013.

d. A review of the prepaid insurance policies show that on December 31, 2013, $1,600 has expired.