1. Which of the following is the proper adjusting journal entry for depreciation?

   		Debit Depreciation Expense and Credit Accumulated Depreciation - $5,000
   		Debit Accumulated Depreciation and Credit Depreciation Expense- $5,000
   		Debit Equipment and Credit Depreciation Expenses - $15,000
   		Debit Equipment and Credit Accumulated Depreciation - $15,000

1. Which of the following is the proper adjusting journal entry for commission revenue?

   		Debit Revenue and Credit Accounts Receivable - $17,900
   		Debit Accounts Receivable and Credit Revenue - $17,900
   		No entry is needed.
   		Debit Loans Payable and credit Accounts Receivable - $17,900

1. Which of the following is the proper adjusting journal entry for rent?

   		Debit Rent Payable and Credit Rent Expense - $1,000
   		Debit Rent Expense and Credit Rent Payable - $1,000

1. Which of the following is the proper adjusting journal entry for supplies?

   		Debit Supplies Expense and Credit Supplies - $3,390
   		Debit Supplies and Credit Supplies Expense - $3,400
   		Debit Supplies and Credit Supplies Expense - $3,390
   		Debit Supplies Expense and Credit Cash - $6,790

1. At what amount does the Adjusted Trial Balance balance?

   		104,990
   		171,480
   		79,990
   		99,990