1. Three months have expired since the 1212 -month insurance premium was paid in advance
Insurance expense 7.97
Prepaid insurance 7.97
2. As of December 31, Aziz Jaafar has not been paid for four days of work at $ 12120 per day.
Wages expense 48.480
Wages payables 48.480
3. The computer system, acquired on October 1, is expected to have a 1212-year life with no salvage value.
Depreciation expense – Computer equipment 16.5
Accumulated depreciation – Computer equipment 16.5
4. The office equipment, acquired on October 1, is expected to have a 1212 -year life with no salvage value. 10000/1212 x3/1212
Depreciation expense – Office equipment 8.3
Accumulated depreciation – Office equipment 8.3
AND General Ledger ???