ACCT 101a Chapter 3 - Adjusting entries In the General Journal, record adjusting journal entries for the following items for Sunny Inc. at December 31, 2018. 1. On January 2, 2018 Sunny Inc. accepted a $17,500 deposit from a client for design work to be completed during the year. On December 31, 2018 all the design work for the client is complete. 2. On December 31, 2018 the bill for gas was received but not yet paid. Amount is $375. 3. On September 1, 2018, a $58,000 truck was purchased on account. The truck is expected to last 6 years and have a residual value of $4,500 at the end of its useful life. 4. Design services performed during December, but the client has not yet billed totalled $8,900. 5. On June 1, 2018, $4,200 of supplies were purchased and recorded as an asset. A count revealed $1,200 still on hand at December 31, 2018. General Journal Credit Account Titles and Explanation Date