Which of the following would not be considered an adjusting entry? $$\begin{array} { | l | c | r | r | }
\hline \text { A) } & \text { Supplies expense } & 400 & \
\hline & \text { Supplies } & & 400 \
\hline & & & \
\hline \text { B) } & \text { Depreciation expense } & 400 & \
\hline & \text { Accumulated depreciation } & & 400 \
\hline & & & \
\hline \text { C) } & \text { Wage expense } & 400 & \
\hline & \text { Cash } & & 400 \
\hline & & & \
\hline \text { D) } & \text { Insurance expense } & 400 & \
\hline & \text { Prepaid insurance } & & 400 \
\hline
\end{array}$$

Question

Which of the following would not be considered an adjusting entry? $$\begin{array} { | l | c | r | r | } 
\hline \text { A) } & \text { Supplies expense } & 400 & \
\hline & \text { Supplies } & & 400 \
\hline & & & \
\hline \text { B) } & \text { Depreciation expense } & 400 & \
\hline & \text { Accumulated depreciation } & & 400 \
\hline & & & \
\hline \text { C) } & \text { Wage expense } & 400 & \
\hline & \text { Cash } & & 400 \
\hline & & & \
\hline \text { D) } & \text { Insurance expense } & 400 & \
\hline & \text { Prepaid insurance } & & 400 \
\hline
\end{array}$$

Quizplus · Accepted Answer

Adjusting entries typically involve non-cash transactions to update accounts before financial statements are prepared. Entry C involves a cash transaction, which is not typical for adjusting entries.

Which of the Following Would Not Be Considered an Adjusting