Data for the year-end adjustments for Al Gerome's Courier Services are as follows:
Insurance expired during the year ($950.00)
Depreciation of Equipment for the year ($9,860.00)
Salaries accrued at December 31 ($5100.00)
Supplies used and not recorded against Supplies account ($1,500.00)
Unbilled services already performed for $15,000 at the end of the year
Instructions:
Prepare the necessary adjusting entries for Al Gerome's Courier Services at the end of the period using the form provided.