1. ANALYZING A SUPPLIES ADJUSTMENT
AFTER ADJUSTMENT
BEFORE ADJUSTMENT
Supplies Expense—Office
Adj. (b) 4,730.00
Supplies—Office
Dec. 31 Bal. 6,480.00
Dec. 31 Bal. 6,480.00
Adj. (b) 4,730.00
(New Bal. 1,750.00)
Lesson 15-2, page 373

2. RECORDING SUPPLIES ADJUSTMENTS3 2 1
1. Write the debit amounts.
2. Write the credit amounts.
3. Label the two parts of this adjustment.
Lesson 15-2, page 374

3. ANALYZING A PREPAID INSURANCE ADJUSTMENT
AFTER ADJUSTMENT
BEFORE ADJUSTMENT
Insurance Expense
Adj. (d) 3,170.00
Prepaid Insurance
Dec 31 Bal. 5,800.00
Dec 31 Bal. 5,800.00
Adj. (d) 3,170.00
(New Bal. 2,630.00)
Lesson 15-2, page 375

4. RECORDING A PREPAID INSURANCE ADJUSTMENT3 2 1
1. Write the debit amount.
2. Write the credit amount.
3. Label the two parts of this adjustment.
Lesson 15-2, page 376