The accountant for Save More Company made the following adjusting entries on December 31, 2013.

Further information is provided as follows:
(a) Annual rent is paid in advance every October 1.
(b) Advertising materials are purchased at one time (June 1) and are used evenly throughout the year.
(c) Annual rent is received in advance every March 1.
(d) Office supplies are purchased every July 1 and used evenly throughout the year.
(e) Yearly insurance premium is payable each August 1.
Instructions:
For each adjusting entry, indicate the original transaction entry that was recorded.

Transcribed Image Text:

1,800 Rent Expense. 1,800 1,700 Advertising Expense _.. . 1,700 900 Unearned Revenue 900 1,000 Office Supplies Expense 1,000 1,050 nsurance Expense 1,050