Adjusting entries

Adjusting entries: Debit Credit

30 Supplies expense xxxx

Supplies Xxxx

30 Rent expense xxxx

Prepaid rent Xxxx

30 Advertising expense xxxx

Prepaid advertising Xxxx

30 Insurance expense xxxx

Prepaid insurance Xxxx

30 Bad debts xxxx

Allow for bad debts Xxxx

30 Depreciation expense-Bldg xxxx

Accum. depreciation-bldg Xxxx

30 Salaries expense xxxx

Salaries payable Xxxx

30 Interest expense xxxx

Interest payable Xxxx

30 Interest receivable xxxx

Interest income Xxxx

30 Unearned service income xxx

Service income xxxx