Answer Explanation:
We match each debit change, with a credit to create an understandable entry.
Salaries and Wages Expense              1,320 debit
              Salaries and Wages Payable                    1,320 credit
to record accrued salaries for the period
depreciation expense            1,200 debit
             accumulated Depreciation - Equipment 1,200 credit
to record depreciation for the year
Supplies Expense 1,050 debit
               Supplies                       1,050 credit
to record use of supplies for the year
Insurance Expense                  1,490 debit
               Prepaid Insurance                     1,490 credit
to record expired insurance
Unearned Rent Revenue 1,030 debit
                 Rent Revenue                        1,030 credit
to record accrued rent for the period
Account Receivable  660 debit
              Service Revenue           660 credit
to record unrecorded service revenue