Exercise 4-3 Preparing adjusting entries from a work sheet P1 Use the following information from the Adjustments columns of a 10-column work sheet to prepare the necessary adjusting journal entries ( a) through (e). Unadjusted Trial Balance Dr. Cr. Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr. Balance Sheet and Statement of Owner's Equity Dr. Cr. 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 Adjustments Dr. Cr. (d) $ 880 (b) $1,750 (a) 900 (C) 2,200 (e) 560 (d) 880 (c) 2,200 (e) 560 (a) 900 (b) 1,750 $6,290 $6,290