The items that follow are from the Adjustments columns of a work sheet dated June 30, 2014.

1. Prepare the adjusting entries.
2. Where required, prepare appropriate reversingentries.

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Adjustments Debit Account Name Credit (a) 480 (b) 1,260 (c) 2,800 (d) 4,400 Prepaid Insurance Office Supplies Accumulated Depreciation-Office Equipment Accumulated Depreciation-Store Equipment Office Salaries Expense Store Salaries Expense Insurance Expense Office Supplies Expense Depreciation Expense-Office Equipment Depreciation Expense- Store Equipment Salaries Payable (e) 480 (e) 960 (a) 480 (b) 1,260 (c) 2,800 (d) 4400 (e) 1440 10,380 10,380