The items that follow are from the Adjustments columns of a work sheet dated June 30, 2014.

1. Prepare the adjusting entries.
2. Where required, prepare appropriate reversingentries.

Adjustments Debit Account Name Credit (a) 480 (b) 1,260 (c) 2,800 (d) 4,400 Prepaid Insurance Office Supplies Accumulated Depreciation-Office Equipment Accumulated Depreciation-Store Equipment Office Salaries Expense Store Salaries Expense Insurance Expense Office Supplies Expense Depreciation Expense-Office Equipment Depreciation Expense- Store Equipment Salaries Payable (e) 480 (e) 960 (a) 480 (b) 1,260 (c) 2,800 (d) 4400 (e) 1440 10,380 10,380