a. The Prepaid Insurance account shows a debit balance of $2,340, representing the cost of a three-year fire insurance policy that was purchased on October 1 of the current year.
b. The Office Supplies account has a debit balance of $400; a year-end inventory count reveals $80 of supplies still available.
c. On November 1 of the current year, Rent Earned was credited for $1,500. This amount represented the rent earned for a three-month period beginning November 1.
d. Depreciation on office equipment is $600.
e. Accrued salaries amount to $400.

Account Debit Credit
A Prepaid Insurance $2,340
Cash $(2,340)

B Office Supplies


C Rent


D Depreciation Expense $600
Office Equipment $(600)

E Salary Expense $400
Accrued Sallaries $(400)


All right I filled in what I have gotten so far. I am still a little confused on B and C. I don't know really how to list the $80 and what account it is and for c I dk if that's deffered revenue or accrued asset. I have no idea so I am not sure how to go about that.
So I guess any hints would really help and if you would see if what I had down was good

Um the bottom cash office equi and accrued salaries are all credit balances it just wouldn't let me push them over

A) Debit Prepaid Insurance for the amount
Credit Cash for the amount

B) Debit Office supplies Expense for the amount
Credit Office Supplies for the difference between the account balance and the actual onhand balance

C) Debit Rent Earned for the amount
Credit Unearned Rent for the amount

D) Debit Depreciation Expense for the amount
Credit Accumulated Depreciation - Office Equipment for the amount

E) Debit Salaries Expense for the amount
Credit Salaries Payable for the amount