December 31, 20, according to the Trial Balance, the Office Supplies account has a balance of 2,100.00. Adjustment data reveals that 960.00 of office supplies are on hand at the end of the period. Journalize the adjusting entry.

December 31, 20, according to the Trial Balance, the Store Supplies account has a balance of 3,000.00.Adjustment data reveals that 2,000.00 of store supplies have been used at the end of the period. Journalize the adjusting entry.

On November 1, Rosewood apartments received $4800 from a tenant for three months’ rent. The receipt was credited to unearned rent revenue. What adjusting entry is needed on December 31?

Transaction Entries and Adjusting Entries: Deluxe Building Services offers janitorial services on both a contract basis and an hourly basis. On January 1, Deluxe collected $42,000 in advance on a six-month contract for work to be performed evenly during the next six months. a. Provide the general journal entry on January 1 to record the receipt of $42,000 for contract work. b. Provide the adjusting entry to be made on January 31, for the contract work done during January. c. At January 31, a total of 40 hours of hourly rate janitor work was unbilled. The billing rate is $25 per hour. Provide the adjusting entry needed on January 31. ( Note: The firm uses the account Fees Receivable to reflect amounts due but not yet billed.)