A friend has asked you to look at the accounts of his small restaurant and recommend the end-of-period adjusting entries. After viewing the accounts, it was apparent that the following adjusting entries were required.

Complete journal entries for each required adjustment.

a. A total of $2,040 of prepaid insurance must be expensed.

b. A total of $5,000 of prepaid rent has been consumed.

c. Kitchen equipment depreciation in the amount of $3,500 must be recognized.

d. Wages earned and due employees but not paid total $692.

e. Supplies of $874 have been used.

f. Interest on a note payable in the amount of $290 must be accrued.