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Some selected balances of DD Co. for year ended Dec-31-2019 are as follows with their normal balances before adjustments: Cash and Cash Equivalent Br 20,000 Ownersà ¢ Capital 40,000 Notes Receivables 45,000 Retained Earnings 75,000 Office Supplies 12,000 Sales Revenues 640,000 Prepaid Insurance 72,000 Interest Income 12,000 Inventory (Average Cost) 24,000 Cost of Goods Sold 320,000 Fixed Assets 120,000 Selling Expenses 21,000 Accum. Depr- Fixed assets 36,000 Salary and Wages Expense 105,000 Unearned Rent (Liability) 56,000 Rent Expense 15,000 Required a. Prepare the necessary adjusting entries for the following items as not yet recorded on Dec-31-2019: i. The office supplies consumed during the year is Br 8,000 ii. The Unexpired part of insurance is only Br 26,000 iii. Br 30,000 is earned sales revenues from the unearned advance collection
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