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C12.8.2 Make adjusting entries for Mookie The Beagle Spa at December 31, 2023, using the following information. e.s ESO 1edmo
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No. Date Account title Debit credit
1 December 31,2023 Office supplies expense 13040
Office supplies 13040
[Being supplies used 13100-60]
2 December 31,2023 Pet spa supplies expense 13150
Pet spa supplies (13200-50) 13150
3 December 31,2023 Depreciation expense 220
Accumulated depreciation-pet spa equipment 220

**Depreciation expense = [cost-salvage value]/useful life

                =[1100-0]/5

                = 220

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