1)Unearned Delivery fees $6000 is given

The company credits the delivery fees of customers who pay in advance to the Unearned Delivery fees (unearned revenue) account. Of the $6000credited to this account during the year , $3100had been earned by the year end.

I did it but I'm not sure, is it correct?
Unearned dekivery fees 2900
Delivery fees revenue 2900


2)An office supplies inventory showed of $1550 of unused , store supplies inventory showed of $2000 of unused at the end of the period.

Store Supplies 30000
Store Supplies Expense 5000
Office Supplies 5800
Office Supplies Expense 1800


o.supply exp 4250
o. supply 4250

s. supply exp 18000
s. supply 18000

?

1. debit Unearned Delivery Fees for 3,100
Credit Delivery Fees Earned for 3,100

2. You need to know the beginning inventory plus any purchases during the period for your Office Supplies and your Store Supplies.

The difference of the beginning Inventory plus your purchases and your ending inventory is the amount of supplies used.

The Journal entry to recoed these are:
Debit Office Supplies Expense for the amount of office supplies used
Credit Office Supplies for the amount of office supplies used.

Debit Store Supplies Expense for the amount of store supplies used
Credit Store Supplies for the amount of store supplies used.