5) Journalize the following Adjusting Entries June 30. 2022 a) Supplies used during the year, 3,580 b) Prepaid Insurance expired during the year, 3,100 c) Accrued Interest expense, 680 d) Accrued Service Revenue. 940 e) Depreciation for the year: Equipment 6,300 and Building 3,470 f) Accrued Wage expense, 770 g) Unearned Service Revenue earned during the year, 6,790

Here are the adjusting journal entries for June 30, 2022:<br /><br />**a) Supplies Used:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Supplies Expense | \$3,580 | |<br />| Supplies | | \$3,580 |<br />| *To record supplies used during the year* | | |<br /><br /><br />**b) Prepaid Insurance Expired:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Insurance Expense | \$3,100 | |<br />| Prepaid Insurance | | \$3,100 |<br />| *To record expired prepaid insurance* | | |<br /><br /><br />**c) Accrued Interest Expense:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Interest Expense | \$680 | |<br />| Interest Payable | | \$680 |<br />| *To record accrued interest expense* | | |<br /><br /><br />**d) Accrued Service Revenue:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Accounts Receivable | \$940 | |<br />| Service Revenue | | \$940 |<br />| *To record accrued service revenue* | | |<br /><br /><br />**e) Depreciation Expense:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Depreciation Expense - Equipment | \$6,300 | |<br />| Accumulated Depreciation - Equipment | | \$6,300 |<br />| *To record depreciation on equipment* | | |<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Depreciation Expense - Building | \$3,470 | |<br />| Accumulated Depreciation - Building | | \$3,470 |<br />| *To record depreciation on building* | | |<br /><br /><br />**f) Accrued Wage Expense:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Wage Expense | \$770 | |<br />| Wages Payable | | \$770 |<br />| *To record accrued wage expense* | | |<br /><br /><br />**g) Unearned Service Revenue Earned:**<br /><br />| Account Name | Debit | Credit |<br />|-----------------------------------|----------|----------|<br />| Unearned Service Revenue | | \$6,790 |<br />| Service Revenue | \$6,790 | |<br />| *To record unearned service revenue earned* | | |<br />