Journal entry worksheet 5 Note: Enter debits before credits. Journal entry worksheet 3456 Record the adjusting entry for salaries and wages. Note: Enter debits before credits. Journal entry worksheet 2 Record the adjusting entry for revenues earned, but not yet recorded. Note: Enter debits before credits. Journal entry worksheet 12 Record the adjusting entry for insurance. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet Record the adjusting entry for depreciation. Note: Enter debits before credits. 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 $870 at December 31,2021 . The unadjusted balance in Supplies Expense was $0 at December 31, 2021. A year-end count showed $110 of supplies on hand. b. Wages earned by employees during December 2021, unpaid and unrecorded at December 31, 2021, amounted to $3,900. The last paychecks were issued December 28; the next payments wili be made on January 6, 2022. The unadjusted balance in Salaries and Wages Expense was $42,000 at December 31,2021 c. A portion of the store's basement is now being rented for $1,120 per month to K. Frey. On November 1, 2021, the store collected six months' rent in advance from Frey in the amount of $6,720. 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 yoar. The estimated depreciation for 2021 is $2,200, although none has been recorded yet. e. On December 31,2021 , the unadjusted balance in Prepaid insurence was $3.120. 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 bdhance in insurance Expense was $660. Which was the cost of insurance from January 1 to June 30,2021 t. 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 $770. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2022 Required: For each situation, prepore the adjusting joumal entry that Jaworskis should record at December 31, 2021, of no entry is required for a transaction/event, select "No Joumal Entry Required" in the first account field.)