A) One month's insurance has expired.

B) The remaining inventory of repair supplies is $388.

C) The estimated depreciation on repair equipment is $140.

D) The estimated income taxes are $80.

These sound like adjustments.

A. You need to transfer one month of insurance from Prepaid Insurance to Insurance Expense.

B. You need to bring your repair supplies account to agree with the actual balance of $388. You need to transfer the difference between your account balance and your actual balance of $388 to repair supplies expense.

C. You need to record depreciation on your repair equipment.

D. You need to record your income taxes.