Prepare adjusting journal entries, as needed, for the following items. (a) the supplies account shows a beginning balance of $500. the company purchases an additional $3,500 of office supplies for cash but a count of supplies reveals only $700 on hand at year-end. (b) the company purchases 12 months of insurance on july 1st for $24,000 by debiting prepaid insurance. it is now december 31st and 6 months of insurance has been used. record the necessary adjusting entry as of december 31st. (c) a company borrows $20,000 with 8% interest on october 1st, 2010. this amount plus interest is due on march 31st, 2011. record the adjusting entry on december 31, 2010. (d) at year-end, the company received a utility bill for december's electricity usage of $200 that will be paid in early january. (e) a company purchases new equipment for $24,000 cash on january 1st, 2010. the equipment is expected to have a $6,000 salvage at the end of it's 4 year useful life. record the adjusting entry for depreciation using straight-line as of december 31st, 2010

1. revising for conciseness - eliminating flabby expressions, limiting long lead-ins, and dropping unnecessary fillerstime is money in any business environment. people want information communicated quickly and clearly. to make your writing more concise and understandable, avoid flabby expressions, long lead-ins, and unnecessary fillers. your audience will appreciate your brevity.1. if your writing contains a flabby expression like in view of the fact that, replace it with the word because / although / probably .for each of the following two sentences, choose the best revision.2. i am sending you this letter to inform you that we have experienced an unexpected surprise within our expense sheet, but we are positively certain we will solve it.1) we need to inform you that we have experienced an unexpected surprise with our expense sheet, but we are midway to an end result.2) we have identified a problem with our expense sheet, but we will solve it.3) i am sending you this letter to inform you that we have a problem with our expense sheet, but we are positively certain we have a solution.3. it is the user who should contact the center.1) everyone knows that it is the user who should contact the center.2) the user should contact the center.3) if there is a problem, the user should contact the center. read the following passage, and then answer the question.[1] you scheduled seven conference calls for this morning between 10 and 11 a. m. [2] generally, the company limits the number of conference calls to three per hour. [3] i’m letting you know that in the future, we should be more careful about scheduling.4. which revision limits the long lead-in in sentence 3? 1) in the future, we should be more careful about scheduling.2) i’m letting you know so that in the future we are more careful about scheduling calls.3) so that you know in the future, we should be more careful about scheduling.