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Newkirk Company began operations on January 1. The trial balance as of December 31 is presented below.
Data for the adjustments are as follows:
a.The office equipment has a life of five years with an estimated trade-in value of $600 at the end of five years.
b.Weekly wages amount to $180 for a five-day week.As of December 31, three days' wages have accrued.
c.Prepaid Insurance represents a twelve-month policy beginning March 1 of the year.
d.Supplies used during December, $215.Instructions:
Record the adjusting entries for Newkirk Company in general journal form.
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