Question $2$: Recording Seven Typical Adjusting Datries

Ditman's Variety Store is completing the accounting process for the year just ended, December $31.2014.$ The transactions during $2014$ have been journalized and posted. The following data with respeet to adjusting entries are available:

a$.$ Wages earned by employees during December $2014,$ unpaid and unrecorded at December $31,2014,$ amounted to $$2,700.$ The last payroll was December $28$ ; the next payroll will be January $6,2015.$

b$.$ Office supplies on hand at January $1,2014,$ totaled $$450.$ Ofrice supplies purchased and debited to Office Supplies during the year amounted to $$500.$ The year$-$end count showed $$275$ of supplies on hand.

c$.$ One$-$fourth of the basement space is rented to Heald's Specialty Shop for $$$60$ per month, payable monthly. On December $31,2014,$ the rent for November and December $2014$ had not been collected or recorded. Collection is expected January $10,2015.$

d$.$ The store used delivery equipment that cost $$60,500$;$$12,100$ was the estimated depreciation for $2014.$

e$.$ On July $1,2014,$ a two$-$year insurance premium amounting to $$2,400$ was paid in cash and debited in full to Prepaid Insurance. Coverage began on July $1,2014.$

f$.$ The remaining basement of the store is rented for $$1,600$ per month to another merchant, $M.$ Cailos, Ine. Carlos sells compatible, but not competitive, merchandise. On November $1,2014,$ the store collected six months' rent in the amount of $$9,600$ in advance from Carlos; it was credited in full to Uneamed Rent Revenue when collected.

$8.$ Dittman's Variety Store oprates a repair shop to meet its own needs. The shop also does repairs for M$.$ Carlos. At the end of December $31,2014,$ Carlos had not paid $$800$ for completed repairs. This amount has not yet been recorded as Repair Shop Revenue. Collection is expected during January $2015.$

Required:

Identify each of these transactions as a deferred revenue, deferred expense, accrued revenue, or accrued expense.

Prepare the adjusting entries that should be recorded for Dittman's Variety Store at December $31,2014.$