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The following unrelated accounts are from the trial balance of Gabel Inc. at December 31, 2016 its fiscal year-end.
Balance | |||
Unadjusted | Adjusted | ||
a. | Prepaid insurance | $ 500 | $ 300 |
b. | Unused supplies | 850 | 400 |
c. | Accumulated depreciation - trcuk | -0- | 1,200 |
d. | Salaries payable | 2,500 | 2,600 |
e. | Unearned fees revenue | 5,000 | 1,000 |
f. | Income taxes payable | -0- | 3,500 |
g. | Other revenue | 50,000 | 45,000 |
h. | Commissions expense | 4,000 | 5,500 |
i. | Interest expense | 800 | 850 |
Required: For each of the above accounts, prepare the most likely adjusting entry that was recorded. General ledger account numbers and descriptions are not necessary.
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