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For each of the following,journalize the necessary adjusting entry:
為每個以下, 記日記必要的調整的詞條:

The Balance in the prepaid insurance account before adjustment at the end of the year is $14,000.
平衡在被預付保險帳戶在調整前年底是$14,000


 Journalize the adjusting entry required under each of the following alternatives:
記日記調整的詞條要求在每個以下選擇之下:
(1)the amount of insurance expired during the year is $4,500.
(1)相當數量保險期滿了在年期間是$4,500 。
(2)the amount of unexpired insurance applicable to future period is $1,500.(2)相當數量未到期保險可適用對未來期間是$1,500 。

On July 1 of the current year,
a business pays $36,000 to the city for license taxes for the coming fiscal year.
The same business is also required to pay an annual property tax at the end of the year.
The estimated amount of the current year's property tax allocable to July is $3,200.
(1)Journalize the two adjusting entries required to bring the accounts affected by the taxes up to date as of July 31.
(2)What is the amount of tax expense for July?

在7月1 日本年度,
事務支付$36,000 對城市執照稅以後的財政年度。
同樣事務並且必需支付每年財產稅年底。
估計的相當數量本年度的財產稅allocable 到7月是$3,200.
(1)Journalize 二個調整的詞條必需帶來帳戶由稅影響最新7月自31.
(2) 7月稅費用數額多少?
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