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A friend has asked you to look at the accounts of his small restaurant and recommend the end-of-period adjusting entries. After viewing the accounts, it was apparent that the following adjusting entries were required.
Complete journal entries for each required adjustment.
a. A total of $2,040 of prepaid insurance must be expensed.
b. A total of $5,000 of prepaid rent has been consumed.
c. Kitchen equipment depreciation in the amount of $3,500 must be recognized.
d. Wages earned and due employees but not paid total $692.
e. Supplies of $874 have been used.
f. Interest on a note payable in the amount of $290 must be accrued.
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