Provide the adjusting entries to account for the differences between the trial balance amounts and the adjusted trial balance amounts for the accounts shown. Only a partial trial balance is provided. Use the Adjustments column to show the entries.

Adjusted

Trial Balance Adjustments Trial Balance

Debit Credit Debit Credit Debit Credit

Supplies 500 250

Prepaid Rent 1,100 300

Equipment 10,000 10,000

Accum. Dep. - Equip 3,000 3,400

Service Fees 1,200 1,200

Depreciation Expense 400

Telephone Expense 50 50

Salaries Expense 500 600

Rent Expense 800

Supplies Expense 250