Start by journalizing adjustment (A). Journal Entry Account Titles Date PR Dr. Cr Data Table 2018 Jan. Adjustments Dr. Cr. Journalize adjustment (B). (A) 1,200 500 Journal Entry Prepaid Rent Office Supplies Accumulated Depreciation Equipment Salaries Payable Date PR Account Titles Dr. Cr. 425 (C) (D) 650 201X Jan. 1,200 Rent Expense Office Supplies Expense Depreciation Expense, Equipment Salaries Expense (A) (3) lic) 500 425 650 (D) Journalize adjustment (C). 2.775 2.775 Totals Journal Entry Date Account Titles PR Dr. Cr. Print Done 2018 Jan. Journalize adjustment (D). Journal Entry Date Account Titles PR Dr. Cr 201X Jan