Bloom Company commenced business on October 1, 2009. A partial worksheet as of December 31 appears on the answer sheet. Record the following adjustments for the period October 1- December 31 in the adjustments column of the worksheet. Please letter the adjustments as you record them. You do not need to total the adjustments columns.

a. A physical count of supplies indicates that $300 of the Supplies remain in inventory on December 31.

b. The prepaid insurance covers the period from October 1, 2009 thru March 31, 2010

c. The depreciation on the Automobile is estimated at $1,200 a year. The automobile was acquired on November 1.

d. Accrued interest on the Notes Payable. The note is dated November 1 and carries a 6% interest rate.

e. Accrued salaries amount to $800 for the last two days of December.

f. $800 of the Unearned Revenue has been earned as of December 31.

g. Revenue of $500 has been earned but not recorded at year-end.