Use the following information from the Adjustments columns of a 10-column work sheet.
Unadjusted Trial
Balance
Debit Credit
Number
Account Title
109
Interest receivable
124
Office supplies
128
Prepaid insurance
164
209
Salaries payable
409
Interest revenue
612
Accumulated depreciation-Office equipment
Depreciation expense-Office equipment
620
Office salaries expense
637
Insurance expense
650
Office supplies expense
Totals
Prepare the necessary adjusting journal entries (a) through (e).
Adjustments
Debit
Credit
(d) $ 880
(c) 2,200
(e) 560
(a) 900
(b) 1,750
$ 6,290
(b) $1,750
(a) 900
(c) 2,200
(e) 568
(d) 880
$ 6,290
Adjusted Trial
Balance
Debit
Credit