Adjustment data:
1. Adjustment of prepaid insurance.
2. Adjustment of prepaid rent.
3....
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Adjustment data:
1. Adjustment of prepaid insurance.
2. Adjustment of prepaid rent.
3. Supplies used, $1,400.
4. Equipment depreciation, $550 per month.
5. Accrual of interest on note payable.
6. Salaries for the second half of July, $12,300, to be paid on August 1.
7. Estimated utilities expense for July, $900 (invoice will be received in August).
8. Income tax for July, $1,340, will be paid in August.
Journalize and post adjusting entries for the month ending July 31. (account titles and explanation)
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