3 Exercise 4-3 Preparing adjusting entries from a work sheet LO P1 20 points Use the following information from the Adjustments columns of a 10-column work sheet. Skipped Unadjusted Trial Balance Dr. Cr. Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr. Balance Sheet and Statement of Owner's Equity Dr. Cr. eBook Adjustments Dr. Cr. (d) $ 880 (b) $1,750 (a) 900 (c) 2,200 Ask No. Account Title 109 Interest receivable 124 Office supplies 128 Prepaid insurance 164 Accumulated depreciation Office equipment 209 Salaries payable 409 Interest revenue 612 Depreciation expense-Office equipment 620 Office salaries expense 637 Insurance expense 650 Office supplies expense Totals (e) (d) 560 880 (c) (a) (b) 2,200 560 900 1,750 $6,290 $ 6,290 Prepare the necessary adjusting journal entries (a) through (e). View transaction list X: 1 Record insurance expense for office equipment and store equipment. 2 Record office supplies expense. Record the depreciation of office equipment. 4 Record the accrual of interest income. 5 Record the accrual of office salaries expense. Journal entry worksheet 1 2 3 4 5 > Record insurance expense for office equipment and store equipment. Note: Enter debits before credits. General Journal Debit Credit Transaction (a) Record entry Clear entry View general Journal Journal entry worksheet 1 2 3 3 4 5 > Record office supplies expense. Note: Enter debits before credits. General Journal Debit Credit Transaction (b) Record entry Clear entry View general Journal Journal entry worksheet Record the depreciation of office equipment. Note: Enter debits before credits. General Journal Debit Credit Transaction (c) Record entry Clear entry View general Journal Journal entry worksheet 1 2 3 4 5 > Record the accrual of interest income. Note: Enter debits before credits. General Journal Debit Credit Transaction (d) Record entry Clear entry View general Journal Journal entry worksheet