Prepare the year-end adjusting entries in general journal form for Dombrowski Corporation. Information for the year-end adjustments is as follows:

\begin{array} { l r } \text { Factory overhead to be applied to work in process ending inventory } & \$ 21,700 \\\text { Interest receivable } & 1,400 \\\text { Office supplies used } & 8,400 \\\text { Factory supplies used } & 10,600 \\\text { Provision for uncollectible accounts } & 13,900 \\\text { Insurance expired on factory buil ding and equipment } & 3,100 \\\text { Depreciation on factory building } & 17,800 \\\text { Depreciation on factory equipment } & 8,600\end{array}

$Prepare the year-end adjusting entries in general journal form for Dombrowski Corporation. Information for the year-end adjustments is as follows: \begin{array} { l r } \text { Factory overhead to be applied to work in process ending inventory } & \$ 21,700 \\ \text { Interest receivable } & 1,400 \\ \text { Office supplies used } & 8,400 \\ \text { Factory supplies used } & 10,600 \\ \text { Provision for uncollectible accounts } & 13,900 \\ \text { Insurance expired on factory buil ding and equipment } & 3,100 \\ \text { Depreciation on factory building } & 17,800 \\ \text { Depreciation on factory equipment } & 8,600 \end{array} $

Source Data for Work in Process at the Beginning of the Accounting

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