The following adjusting entries for Donkey Company were prepared after completing a bank reconciliation. For each of the following adjustments, prepare a probable explanation for the adjusting entry. 
Definitions:
Independent Variables
Variables in an experiment or observational study that are manipulated or categorized to observe their effect on dependent variables.
Dependent Variable
The variable in a study or experiment that is expected to change in response to changes in the independent variable.
Multiple Regression Equation
An equation that models the linear relationship between a dependent variable and multiple independent variables.
Expected Value
A measure of the central location of a random variable.
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