Data not yet recorded at December 31, 2011, included:
a. The supplies count on December 31, 2011, reflected $240 remaining supplies on hand to be used in 2012.
b. Insurance expired during 2011, $400.
c. Depreciation expense for 2011, $4,200.
d. Wages earned by employees not yet paid on December 31, 2011, $720.
e. Income tax expense, $5,880.
How do you record the following adjusting entries?