USA Financial Accounting

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Prepare adjusting entries to record the following additional information collected on

December 31, 2017. Post the entries to the accounts in the ledger.


Dec. 31
a. The December 31 inventory of computer supplies was $480.


b. Three months have passed since the annual insurance premium was paid.


c. As of the end of the year, Donald Gee has not been paid for four days of


work at the rate of $345 per day.




d. The computer equipment is expected to have a five-year life with no


residual value.




e. The office equipment is expected to have a ten-year life with no


residual value.




f. Prepaid rent for three of the six months has expired.
 
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