Table 3-2
the Unadjusted Trial Balance of Danvon Collection Services

Table 3-2
The unadjusted trial balance of Danvon Collection Services at December 31, 2019 follows. Danvon records payments for insurance, rent and supplies to the expense accounts; and, cash received in advance from customers as revenue. $\begin{array}{llcc} \text { } &\underline{\text { Debit}}&\underline{\text { Credit}}\\ \text {Cash } &\$4,800\\ \text { Accounts receivable} &10,400\\ \text {Prepaid insurance } &\\ \text {Prepaid rent } &\\ \text { Office supplies } &\\ \text {Equipment } & 16,500\\ \text {Accumulated amortization } &&\$2,400\\ \text { Salaries payable } &\\ \text { Interest payable } &\\ \text { Unearned serv ice rev enue } &&600\\ \text {Note payable } &&8,000\\ \text {Ted Danvon, capital } &&18,200 \\ \text { Ted Danvon, withdrawals } &0\\ \text { Service revenue } &&42,500\\ \text { Salaries expense} &20,500\\ \text {Amortization expense } &\\ \text { Rent expense } &16,200\\ \text { Insurance expense} & 2,200 \\ \text { Office supplies expense } &600\\ \text {Interest expense } &\underline{500}&\underline{\quad\quad}\\&\$71,700&\$71,700\end{array}$

-Refer to Table 3-2. Given the following information, prepare the necessary adjusting entries at year end, December 31, 2019, for Danvon Collection Services.
a)A count revealed that $100 of office supplies were still on hand at December 31, 2019.
b)The accountant has determined that the prepaid insurance balance at December 31, 2019, should be in the amount of $450.
c)The equipment is amortized at the rate of $200 per month.
d)The accountant has determined that the unearned service revenue balance at December 31, 2019 should be in the amount of $950.
e)Interest of $200 on the note payable has accrued to the end of the year.
f)Salaries accrued at December 31, 2019 amounted to $650.
g)The accountant has determined that the prepaid rent balance at December 31, 2019 should be in the amount of $100.