Prepare year-end adjusting entries for each of the following:

1 . Office Supplies had a balance of $84 on January 1 . Purchases debited to Office Supplies during the year amount to $415. A year-end inventory reveals supplies of

$285 on hand.

2. Depreciation of office equipment is estimated to be $2,130 for the year.

3. Property taxes for six months, estimated at $875, have accrued but have not been recorded.

4. Unrecorded interest receivable on U.S. government bonds is $850.

5. Unearned Revenue has a balance of $900. Services for $300 received in advance have now been performed.

6. Services totaling $200 have been performed; the customer has not yet been billed.