Four transactions are given below that were completed during 2020 by the Bob and Patrick Company. The annual accounting period ends December 31. Provide the adjusting entry required.

A. On January 1, 2020, the Bob and Patrick Company purchased office equipment that cost $8,000, paying cash. The estimated life of the office equipment was five years (no residual value.)

B. On June 1, 2020, the Bob and Patrick Company received $15,000 for one year's rent beginning on that date. The rent receipt was recorded as follows: payment was recorded as follows:

Cash	$15,000
Rent Revenue		$15,000

C. The Bob and Patrick Company purchased office supplies during the year that cost $900 and placed the supplies in a storeroom for use as needed. The purchase was recorded as follows:

February 1, 2020:
Office supplies inventory	$900
Cash		$900

At the end of 2020, a count showed unused office supplies of $400 in the storeroom. There was $250 beginning inventory of supplies on hand.

D. On December 31, 2020, the Bob and Patrick Company owed employees $4,000 for wages earned during December. These wages had not been paid nor recorded.