On december 31 , the end of the current year, the following data were accumulated to assist the accountant in preparing the adjusting entrues for Epoch Realty.
A.the supplies account balance on december 31 is 1750 .the supplies on hand on december 31 are 245
B.the unearned rent account balance on december 31 is 6,750 representing the receipt of an advance payment on december 1 of three months' rent from tenants.
C.salaries accrued but not paid at december 31 are 1,800
D.fees accrued but not invoiced at december 31 are 10,600
E.depreciation of office equipment for the year is 3,100 .
Instructions
Journalise the adjusting entries required at december 31