For the year ending December 31, 2010, Johnson Manufacturing Company had depreciation totaling $38,000 on its office equipment. Give the journal entry to record the adjusting entry.

On october 31 A fund accrued 2000.00 for legal fees. In November 2000 the fund received an invoice. for October 2008 legal fees for an amount of $2500 and paid the invoice on November. 15. Record the journal entry of october 31 2008 and to reflect transaction.