Nancy Howe, your staff assistant on the April 30, 20X2, audit of Wilcox Company, was transferred to another audit engagement before she could complete the audit of unrecorded accounts payable. Her working paper, which you have reviewed and are satisfied is complete, appears below.

Prepare a proposed adjusting journal entry for the unrecorded accounts payable of Wilcox Company at April 30, 20X2. The amounts are material. (Do not deal with incometaxes.)

Wilcox Company Unrecorded Accounts Payable ApriL 30, 20x2 Invoice Date Vendor and Description Amount HiLL & Harper-unpaid Legal fees at Apr.30, X2 (see Lavyer's Letter at M-4 1000 Apr.1 X2 Dre Insurance Agency-unpaid premium on fire insurance for period Apr. 1, X2 Mar. 31, X5 nsurance broker etter at J 1-1) 1800 Apr.30,X2 Mays and Sage, Stockbrokers-adice for 100 shares of Nadison Ltd. common stock settlement date May 7, X2) 2125 Lane Company -shipment received Apr. 30, x2 per recever no. 3361 and included in Apr. 30,X2, physicat inventoryi invoice not yet received (aount is per purchase order) 5863 10788 dedoribed m4ogasaw, the$10,788 adpesiment includes al malexial wsnen paa May 29, 12