Rob’s Auto Parts’ year-end is December 31. The information in (a) to (d) is available at year-end for the preparation of adjusting entries.
a. Equipment costing $15,000 was purchased last year. It will be used for 5 years and then donated to charity after that time (assume a zero residual balance). (The company uses straight-line depreciation.)
b. The Auto Supplies account showed an unadjusted balance of $50,500. The physical count reveals that $16,750 has been used.
c. The utility bill for the month of December was received but is unpaid in the amount of $1,775.
d. Wages of $4,500 were earned by workers in December but were not paid by December 31.

Required
Prepare the required adjusting entries at December 31 for (a) to (d).