Prepare the December 31 adjusting journal entries for Davis Company. Data for the end of the year adjustments are as follows:

Factory overhead to be applied to work in process ending inventory ...$8,700

Interest receivable ............................................................................................. 730

Provision for uncollectible accounts ............................................................ 4,220

Office supplies consumed ................................................................................ 990

Factory supplies consumed .......................................................................... 3,800

Insurance expired on factory building and equipment ............................ 3,100

Depreciation on factory building ................................................................. 8,000

Depreciation on factory equipment ............................................................ 6,300