The Purification Company is a consulting firm specializing in pollution control. The following adjustments were made for The Purification Company:

 

Adjustments

Account

Increase (Decrease)

Accounts Receivable

$ 5,100

Supplies

(1,225)

Prepaid Insurance

(1,000)

Accumulated Depreciation—Equipment

1,800

Wages Payable

900

Unearned Rent

(2,500)

Fees Earned

5,100

Wages Expense

900

Supplies Expense

1,225

Rent Revenue

2,500

Insurance Expense

1,000

Depreciation Expense

1,800

Identify each of the six pairs of adjustments. For each adjustment, indicate the account, whether the account is increased or decreased, and the amount of the adjustment. No account is affected by more than one adjustment. Use the following format. The first adjustment is shown as an example.

Adjustment

Account

Increase or Decrease

Amount

1.

Accounts Receivable

Increase

$5,100

 

Fees Earned

Increase

5,100