[Macilia]

a) Depreciation of equipment for year $5,000
b) Accrued salaries at year-end $1,600
c) Principal amount borrowed 9/1/2012 $15,000
Annual interest rate of loan 10%
d) Unused supplies at year-end $600
e) Paid 1 year's rent on new studio on 4/1/2012 $6,000
Monthly rent amount $500
f) December utilities unpaid at year-end $100

[paraclete]

All of the above transactions may be the source of adjusting entries

[pready]

All of your transactions are adjusting entries.

A. You have to record depreciation for the year.

B. You have to record salaries expense for the end of period.

C. You have to record the interest expense for the loan during the year.

D. You have to record the amount of supplies used during the period.

E. You have to record the amount of rent used during the period.

F. You have to record the utilities used during the period.