Dynamo Company specializes in the maintenance and repair of signs, such as billboards. On March 31, 2006, the accountant for Dynamo Company prepared the trial balances shown below.

Instructions
Journalize the seven entries that adjusted the accounts at March 31. None of the accounts were affected by more than one adjustingentry.

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Dynamo Company Trial Balance March 31, 2006 Unadjusted Adjusted 4,750 17,400 1,175 3,200 47,500 111,590 Accounts Receivable .. 17,400 Supplies . .. .3,880 Prepaid Insurance . ..4,800 56,600 60,700 73,000 11,800 6,920 Accumulated Depreciation Trucks. 20,300 7,435 1,080 4,750 125,600 6,400 125,600 5,000 152,680 154,330 74,680 8,500 9,600 2,705 6,715 4,100 1,720 1,600 960 374,195 9,600 Supplies Expense .. .. Taxes Expense .. . .1,720 Miscellaneous Expense ....* 960 360,000 360,000 374,195