Using the following adjustment data and spreadsheet, journalize the required adjusting entries.

If an amount box does not require an entry, leave it blank.

Adjustments:

a$.$ Depreciation expense, $$3,000$

b$.$ Salaries accrued but not paid, $$14,000.$

c$.$ The balance in Supplies Inventory at the end of the year should be $$8,000.$

d$.$ Of the unearned revenue, $50\%$ has been earned.

e$.$ The balance in Prepaid Insurance at the end of the year should be in $$10,000.$

Adjust ments

Debit Credit Debit Credit Debit Credit

Cash $36,000$

Prepaid Insurance $12,000$

Accounts Receivable $56,000$

Supplies inventory $12,000$

Equipment $60,000$

Accumulated Depreciation $12,000$

Unearned Revenue $20,000$

Accounts Payable $32,000$

Salaries Payable

Common Stock $84,000$

Dividends $4,000$

Service Revenue $80,000$

Advertising $28,000$

Salaries Expense $20,000$

Insurance

Supplies

Depreciation Expense

TOTAL $228,000228,000----$