The items that appear below are from the Adjustments columns of a work sheet dated June 30, 2011.

1. Prepare the adjusting entries in journal form.
2. Where required, prepare appropriate reversing entries in journalform.

Adjusments Account Name Debit Credit 240 b) 630 (c) 1,400 (d) 2,200 Prepaid Insurance Office Supplies Accumulased Depreciation-Office Equipment Accumulaied Depreciaion-Store Equipmen Oftice Salaries Expense Store Salaries Expense Insurance Expense Office Supplies Expense Depreciaion Expense-Office Equipment Depreciaion Expense-Store Equipment Salaries Payable (c) 240 (c) 480 (a) 240 (b) 630 (c) 1,400 (d) 2,200 (e 720 5,190 5190