Prepare year-end adjustments for the following transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

a. Accrued interest on notes receivable is $30.

b. $1,000 of unearned service revenue has been recognized.

c. Three years' rent, totaling $45,000, was paid in advance at the beginning of the year.

d. Services totaling $2,900 had been performed but not yet billed at the end of the year.

e. Depreciation on equipment totaled $6,500 for the year.

f. Supplies purchased totaled $850. By year end, only $250 of supplies remained.

g. Salaries owed to employees at the end of the year total $960.