Center Company Is Completing the Accounting Cycle at the End

Essay

Center Company is completing the accounting cycle at the end of the annual accounting period, December 31, 2014. Adjusting entries have not been made during the year so three adjusting entries must be made at this date to update the accounts. The following accounts, selected from Center Company's chart of accounts, are to be used for this purpose. They are coded to the left of each title for easy reference.
Required:
Indicate the appropriate account code and amount for each of the required adjusting entries at December 31, 2014.