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59) What type of account is Accrued Salaries? A) Asset B) Expense C) Liability D) Owner's equity 60] Waller's Windows showed supplies available during the year of $1,700. A count of the supplies on hand as of October 31 is $600. The adjusting entry for Store Supplies expense would include A) a debil to Store Supplies Expense for $600. B) a credit to Store Supplies Expense for $600. C) a debit to Store Supplies for $1,100. DJ a debit to Store Supplies Expense for $1, 100. 61) Huron Road Tours showed store supplies on hand to be $450. II at the end of the period supplies used were $100, the adjusting entry would include A) a debit to Supplies Expense for $101. By a debit to Supplies Expense for $350. C) a credit to Supplies Expense for $100. Dj a credit to Supplies Expense for $350. 62) Liam's Skate Sharpening estimated depreciation for office equipment at $200. The adjusting entry would include A) a debit to Accumulated Depreciation for $200. B) a credit to Depreciation Expense for $200. C) a credit to Accumulated Depreciation for $200. D) a credit to Office Equipment for $200. (3) Juliet Dance Academy estimated depreciation on its building at $400. The adjusting entry for depreciation of the building would include A) a debit to Accumulated Depreciation for $400. D) a debit to Depreciation Expense for $400. C) a credit to Building for $400. Dj a credit to Depreciation Expense for $400. 64) Kiran's Safely Training Academy purchased a one-year insurance policy for $3,600. The adjusting entry for one month would include A) a debit to Insurance Expense, $300