1. INTEREST INCOME ADJUSTMENT 1 2 1. Debit Interest Receivable 2. Credit Interest Income Lesson 25-2, page 643

2. UNCOLLECTIBLE ACCOUNTS EXPENSE ADJUSTMENT 1 2 1. Credit Allowance for Uncollectible Accounts 2. Debit Uncollectible Accounts Expense Lesson 25-2, page 643

3. MERCHANDISE INVENTORY ADJUSTMENT 1 2 1. Debit Merchandise Inventory 2. Credit Income Summary Lesson 25-2, page 644

4. SUPPLIES ADJUSTMENT 1 2 1. Credit Supplies 2. Debit Supplies Expense Lesson 25-2, page 645

5. PREPAID INSURANCE ADJUSTMENT 1 2 1. Credit Prepaid Insurance 2. Debit Insurance Expense Lesson 25-2, page 645

6. DEPRECIATION EXPENSE ADJUSTMENTS 1 3 2 4 1. Credit Accumulated Depreciation—Office Equipment 2. Debit Depreciation Expense—Office Equipment 3. Credit Accumulated Depreciation—Store Equipment 4. Debit Depreciation Expense—Store Equipment Lesson 25-2, page 646

7. INTEREST EXPENSE ADJUSTMENT 1 2 1. Credit Interest Payable 2. Debit Interest Expense Lesson 25-2, page 646