Office Supplies No. 109 Salaries Expense No, 510 Balance Balance Date Post. Ref. Debit Credit Debit Credit Date Post. Ref. Debit Credit Debit Credit Balance 1,600 Balance Aug. CP.5 740 2,340 Aug....

Post the adjusting entries in the second image into the general ledger shown in the first image.

Extracted text: Office Supplies No. 109 Salaries Expense No, 510 Balance Balance Date Post. Ref. Debit Credit Debit Credit Date Post. Ref. Debit Credit Debit Credit Balance 1,600 Balance Aug. CP.5 740 2,340 Aug. 1,040 16 CP.5 1,040 31 P.8 250 2,590 Prepaid Insurance No. 117 Balance Depreciation Expense-Furniture No, 514 Debit Credit 2,000 Date Post. Ref. Debit Credit Balance Date Post. Ref. Debit Credit Debit Credit Balance Balance Aug. Aug. Accumulated Depreciation-Furniture No. 161 Balance Insurance Expense No, 516 Date Post. Ref. Debit Credit Debit Credit Balance Date Post. Ref. Debit Credit Debit Credit Balance 10,500 Balance Aug. Aug. Supplies Expense No, 519 Salaries Payable No. 204 Balance Balance Date Post. Ref. Debit Credit Debit Credit Date Post. Ref. Debit Credit Debit Credit Balance Aug. Balance 1,050 Aug. CP.5 1,050


Extracted text: General Journal Page 9 Date Accounts and Explanation Post. Ref. Debit Credit Aug. 31 Supplies Expense 1,640 Adj. (a) Office Supplies 1,640 To record office supplies used. Insurance Expense Aug. 31 650 Adj. (b) Prepaid Insurance 650 To record insurance expense. Aug. 31 Depreciation Expense-Furniture 260 Adj. (c) Accumulated Depreciation-Furniture 260 To record depreciation on furniture. Salaries Expense Aug. 31 1,080 Adj. (d) Salaries Payable 1,080 To accrue salaries expense.