Journalize and post the adjusting entries. a) One month of Insurance has expired.
b) Supplies on hand on June 30 are $1,500.
c) Accrued receptionist salary on June 30 is $100.
d) One month of rent was used.
e) Unearned fees on June 30 are $3,000.
f) $1,000 of fees needs to be accrued
g) Calculate the interest for one month on the Note Payable using a 5% interest rate. (Use the Note Payable account and round to nearest whole number.)
h) Depreciation of office equipment for June based on SL depreciation over 4 years. (Round to nearest whole number)
i) Bad Debt is 1% of sales for the month of June. (Hint: Use the revenue balance after other adjusting entries have been completed)

Who is better at multi-tasking? in business, employees are often asked to perform a complex task when their atten-tion is divided (i.e., multi-tasking). human factors (may 2014) published a study designed to determine whether video game players are better than non–video game play-ers at multi-tasking. each in a sample of 60 college stu-dents was classified as a video game player or a non-player. participants entered a street crossing simulator and were asked to cross a busy street at an unsigned intersec-tion. the simulator was designed to have cars traveling at various high rates of speed in both directions. during the crossing, the students also performed a memory task as a distraction. two variables were measured for each student: (1) a street crossing performance score (measured out of 100 points) and (2) a memory task score (measured out of 20 points). the researchers found no differences in either the street crossing performance or memory task score of video game players and non-gamers. “these results,” say the researchers, “suggest that action video game players [and non-gamers] are equally susceptible to the costs of dividing attention in a complex task”