Prepare the adjusting entries as of December 31 for each of these situations.

1. The Store Supplies unadjusted trial balance amount was $1450. A physical count of store supplies showed $400 remaining. 
2. Two salespeople earn a salary of $225 per day and are paid weekly on the following Monday. December 31 falls on a Tuesday. 
3. The Inventory unadjusted trial balance amount was $125,000. A physical count of inventory showed $118,000 on hand. 
4. An administrative assistant gets paid weekly at a rate of $15 per hour. Paychecks are given every Monday for last weeks work. She worked 16 hours the last week in December. 
5. Annual depreciation on store fixtures is $2100. 
6. Annual depreciation on office equipment is $1600.

Journal

Date	Description	Debit	Credit
a) Dec 31
a) Dec 31
b) Dec 31
b) Dec 31
c) Dec 31
c) Dec 31
d) Dec 31
d) Dec 31
e) Dec 31
e) Dec 31
f) Dec 31
f) Dec 31