## Answers

Entries

No | General Journal | Debit | Credit |

1 | Interest receivable | 488 | |

Interest revenue | 488 | ||

2 | Property tax expense | 976 | |

Property tax payable | 976 | ||

3 | Unearned service revenue | 4026 | |

Service revenue (4880-854) | 4026 | ||

4 | Insurance expense (915*40%) | 366 | |

Prepaid insurance | 366 | ||

5 | Salaries and wages expense | 780 | |

Salaries and wages payable | 780 | ||

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