Three Transactions Given Below Were Completed During 2014 by Story $\quad$

Essay

Three transactions given below were completed during 2014 by Story Company.
A. On June 1, 2014, Story Company paid $12,600 for one year's rent beginning on that date. The rent payment was recorded as follows:
B. On February 1, 2014, Story Company purchased office supplies during the year that cost $700 and placed the supplies in a storeroom for use as needed. The purchase was recorded as follows:
At December 31, 2014, a count showed unused office supplies of $200 in the storeroom. There was no beginning inventory of supplies on hand.
C. On December 31, 2014, Story Company owed employees $2,000 for wages earned during December. These wages had not been paid or recorded.
Required:
Prepare the adjusting entries as of December 31, 2014, assuming no adjusting entries have been made during the year.
Prepaid rent $\quad$ 12,600
Cash $\quad$ 12,600 Office supplies inventory $\quad$ 700
Cash $\quad$ 700