46) Record the following entries for March 31. Explanations are not required. a. The balance of the prepaid rent account is $1,200 of the original $3,000. b. The balance of the unearned revenue...

46) Record the following entries for March 31. Explanations are not required.

a. The balance of the prepaid rent account is $1,200 of the original $3,000.

b. The balance of the unearned revenue account is $5,000 of the original $7,500.

c. Depreciation on machinery is 15% of the depreciable cost of $10,000.

47) Journalize the following entries for December 31. Explanations are not required.

a. Depreciation expense on office equipment was $639.

b. Used supplies for the year was $1,057.

c. Earned subscription revenue for the year was $875.