Based on the information the adjusting journal entries to record the transactions are: Debit Supplies $13,388; Credit Office supplies $13,388.
<h3>Adjusting journal entries</h3>
1a. 31 Dec
Debit Supplies $13,388
Credit Office supplies $13,388
( $3,150+$13,010-$2,772)
b. 31 Dec
Debit Insurance expense $8,583
Credit Prepaid insurance $8,583
($30,624-$22,041)
c. 31 Dec
Debit Salary and wages expense $4,200
Credit Salary and wages payable $4,200
($2,100×2)
d. 31 Dec
Debit Depreciation $25,600
Credit Accumulated depreciation- Building $25,600
e. 31 Dec
Debit Rent receivable $2,500
Credit Rent revenue $2,500
e. 31 Dec
Debit Unearned rent $4,530
Credit Rent revenue $4,530
($2,265×2)
2c. 06-Jan
Debit Salary and wages payable $4,200
($2,100×2)
Debit Salary and wages expense $6,300
($2,100×3)
Credit Office supplies $10,500
($4,200+$6,300)
2e. 15-Jan
Debit Cash $5,000
($2,500+$2,500)
Debit Rent receivable $2,500
Credit Rent revenue $2,500
Inconclusion the adjusting journal entries to record the transactions are: Debit Supplies $13,388; Credit Office supplies $13,388
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