In: Accounting
Use the following information from the Adjustments columns of a
10-column work sheet.
  
| Adjustments | |||||||||||
| No. | Account Title | Dr. | Cr. | ||||||||
| 109 | Interest receivable | (d) | $ | 571 | |||||||
| 124 | Office supplies | (b) | $ | 1,628 | |||||||
| 128 | Prepaid insurance | (a) | 878 | ||||||||
| 164 | Accumulated depreciation—Office equipment | (c) | 3,300 | ||||||||
| 209 | Salaries payable | (e) | 651 | ||||||||
| 409 | Interest revenue | (d) | 571 | ||||||||
| 612 | Depreciation expense—Office equipment | (c) | 3,300 | ||||||||
| 620 | Office salaries expense | (e) | 651 | ||||||||
| 636 | Insurance expense—Office equipment | (a) | 421 | ||||||||
| 637 | Insurance expense—Store equipment | (a) | 457 | ||||||||
| 650 | Office supplies expense | (b) | 1,628 | ||||||||
| Totals | $ | 7,028 | $ | 7,028 | |||||||
  
Prepare the necessary adjusting journal entries (a)
through (e).