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Question - Bob Company has the following balances on January 31, 2013.
Cash $800
Supplies 900
Prepaid Insurance 3,400
Equipment 10,000
Accumulated Depreciation - Equipment 1,000
Accounts Payable 1,800
Notes Payable 6,000
Bob, Capital 6,300
All of the accounts have normal balances. The following information for the month of January has not yet been recorded:
1. A count of supplies on January 31, 2013, indicates that supplies of $260 are on hand.
2. Insurance of $170 expired during the month of January.
3. Depreciation for the month of January was $500.
4. Utilities expense owed for the month of January was $400 but will not be paid until February.
Instructions: Prepare in journal form, without explanations, the end of month adjusting entries for the items listed for Bob Company.
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