Exercise 4-3 (Algo) Preparing adjusting entries from a work sheet LO P1

Use the following information from the Adjustments columns of a 10-column work sheet.

Number	Account Title	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
		Debit	Credit	Debit	Credit	Debit	Credit
109	Interest receivable			(d) $ 729
124	Office supplies				(b) $ 1,872
128	Prepaid insurance				(a) 1,122
164	Accumulated depreciationOffice equipment				(c) 3,300
209	Salaries payable				(e) 809
409	Interest revenue				(d) 729
612	Depreciation expenseOffice equipment			(c) 3,300
620	Office salaries expense			(e) 809
637	Insurance expense			(a) 1,122
650	Office supplies expense			(b) 1,872
	Totals			$ 7,832	$ 7,832

Prepare the necessary adjusting journal entries (a) through (e).

a. Record insurance expense for office equipment and store equipment.

b. Record office supplies expense.

c. Record the depreciation of office equipment.

d. Record the accrual of interest income.

e. Record the accrual of office salaries expense.