PREPARATION OF ADJUSTMENTS. West Beach Resort operates a resort complex that specializes in hosting small business and professional meetings. West Beach closes its fiscal year on January 31, a time when it has few meetings under way. At January 31, 19x5, the following data are available:

a) A training meeting is under way for 16 individuals from Liz Claiborne. Liz Claiborne paid $1,500 in advance for each person attending the 10-day training session.

The meeting began on January 27 and will end on February 5. West Beach credits collections in advance to unearned revenue.

b) Twenty-one people from McGraw-Hill are attending a sales meeting. The daily fee for each person attending the meeting is $110 (charged for each night a person stays at the resort). The meeting began on January 29, and guests will depart on February 2. McGraw-Hill will be billed at the end of the meeting.

c) Depreciation on golf carts used to transport the guests’ luggage to and from their rooms is recorded, assuming a 3-year life with no residual value. West Beach owns four carts that cost $3,600 each and six that cost $3,900 each. All golf carts require a full year’s depreciation.

d) At January 31, Fredereich Catering is owed $1,795 for food provided for guests through that date. This amount of food service expense is unrecorded.

e) Wages of $4,170 are owed but unpaid and unrecorded at January 31.

f) An examination indicates that the cost of office supplies on hand at January 31, 19x5, is $189. During the 19x4—19x5 fiscal year, $698 of office supplies was purchased from Office Max. The cost of supplies purchased was debited to office supplies inventory. No office supplies were on hand on January 31, 19x4.

REQUIRED:

Prepare adjusting entries at January 31 for each of these items.