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Data for the year-end adjustments for Al Gerome's Courier Services are as follows:

Insurance expired during the year ($950.00)

Depreciation of Equipment for the year ($9,860.00)

Salaries accrued at December 31 ($5100.00)

Supplies used and not recorded against Supplies account ($1,500.00)

Unbilled services already performed for $15,000 at the end of the year

Instructions:

Prepare the necessary adjusting entries for Al Gerome's Courier Services at the end of the period using the form provided.

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