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.

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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 5·190