The unadjusted balance in Supplies was $800 at December 31, 2018. The unadjusted balance in Supplies Expense was $0 at December 31, 2018. A year-end count showed $120 of supplies on hand.Wages earned by employees during December 2018, unpaid and unrecorded at December 31, 2018, amounted to $3,200. The last paychecks were issued December 28; the next payments will be made on January 6, 2019. The unadjusted balance in Salaries and Wages Expense was $35,000 at December 31, 2018.A portion of the store’s basement is now being rented for $1,050 per month to K. Frey. On November 1, 2018, the store collected six months’ rent in advance from Frey in the amount of $6,300. It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2018.The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2018 is $1,500, although none has been recorded yet.On December 31, 2018, the unadjusted balance in Prepaid Insurance was $2,700. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2018. The unadjusted balance in Insurance Expense was $450, which was the cost of insurance from January 1 to June 30, 2018.Jaworski’s store did some ski repair work for Frey. At the end of December 31, 2018, Frey had not paid for work completed amounting to $700. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2019.How would you form an adjusting journal entry

The unadjusted balance in Supplies was $800 at December 31, 2018. The unadjusted balance in Supplies Expense was $0 at December 31, 2018. A year-end count showed $120 of supplies on hand.
Wages earned by employees during December 2018, unpaid and unrecorded at December 31, 2018, amounted to $3,200. The last paychecks were issued December 28; the next payments will be made on January 6, 2019. The unadjusted balance in Salaries and Wages Expense was $35,000 at December 31, 2018.
A portion of the store’s basement is now being rented for $1,050 per month to K. Frey. On November 1, 2018, the store collected six months’ rent in advance from Frey in the amount of $6,300. It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2018.
The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2018 is $1,500, although none has been recorded yet.
On December 31, 2018, the unadjusted balance in Prepaid Insurance was $2,700. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2018. The unadjusted balance in Insurance Expense was $450, which was the cost of insurance from January 1 to June 30, 2018.
Jaworski’s store did some ski repair work for Frey. At the end of December 31, 2018, Frey had not paid for work completed amounting to $700. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2019.

How would you form an adjusting journal entry