?Jaworski's Ski Store is completing the accounting process for its first year ended

December $31,2021.$ ?The transactions during $2021$ ?have been journalized and posted.

The following data are available to determine adjusting journal entries:

a$.$ ?The unadjusted balance in Supplies was $$760$ ?at December $31,2021.$ ?The

unadjusted balance in Supplies Expense was $$0$ ?at December $31,2021.$ ?A year$-$

end count showed $$100$ ?of supplies on hand.

b$.$ ?Wages earned by employees during December $2021,$ ?unpaid and unrecorded at

December $31,2021,$ ?amounted to $$2,800.$ ?The last paychecks were issued

December $28$; the next payments will be made on January $6,2022.$ ?The

unadjusted balance in Salaries and Wages Expense was $$31,000$ ?at December $31,$

c$.$ ?A portion of the store's basement is now being rented for $$1,010$ ?per month to $K.$

Frey. On November $1,2021,$ ?the store collected six months' rent in advance from

Frey in the amount of $$6,060.$ ?It was credited in full to Deferred Revenue when

collected. The unadjusted balance in Rent Revenue was $$0$ ?at December $31,2021.$

d$.$ ?The store purchased delivery equipment at the beginning of the year. The

estimated depreciation for $2021$ ?is $$1,100,$ ?although none has been recorded yet.

e$.$ ?On December $31,2021,$ ?the unadjusted balance in Prepaid Insurance was $$2,460.$

This was the amount paid in the middle of the year for a two$-$year insurance policy

with coverage beginning on July $1,2021.$ ?The unadjusted balance in Insurance

Expense was $$330,$ ?which was the cost of insurance from January $1$ ?to June $30,$

f$.$ ?Jaworski's store did some ski repair work for Frey. At the end of December $31,$

$2021,$ ?Frey had not paid for work completed amounting to $$660.$ ?This amount has

not yet been recorded as Service Revenue. Collection is expected during January