Answer:
Item a
Debit : Salaries Expense $1,700
Credit : Salaries Payable $1,700
Item b
Debit : Depreciation expense $200
Credit : Accumulated depreciation $200
Item c
Debit : Insurance expense $350
Credit : Prepaid Insurance $350
Item d
Debit : Supplies expenses $110
Credit : Office Supplies $110
Item e
Debit : Unearned revenue $400
Credit : Revenue Earned $400
Item f
Debit : Accounts Receivable $900
Credit : Service Revenue $900
Explanation:
The adjusting entries for the month of December have been prepared above.
