Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Fes Company is making adjusting journal entries for the year ended December 31,

ID: 2336617 • Letter: F

Question

Fes Company is making adjusting journal entries for the year ended December 31, 2018. In developing information for the adjusting journal entries, you learned the following:

A two-year insurance premium of $8,900 was paid on January 1, 2018, for coverage beginning on that date. As of December 31, 2018, the unadjusted balances were $8,900 for Prepaid Insurance and $0 for Insurance Expense.

At December 31, 2018, you obtained the following data relating to supplies:

Required:

Prepare adjusting journal entries at December 31, 2018, for (a) insurance, and (b) supplies. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Unadjusted balance in Supplies on December 31, 2018 $ 23,500 Unadjusted balance in Supplies Expense on December 31, 2018 89,000 Supplies on hand, counted on December 31, 2018 16,800

Explanation / Answer

Adjusting entry :

Date account and explanation debit credit Dec 31,2018 Insurance expense (8900*12/24) 4450 Prepaid insurance 4450 (To record insurance expense) Dec 31,2018 Supplies expense (23500-16800) 6700 Supplies 6700 (To record supplies expense)