1. Journalize the following adjusting entries for the quarter ended March 31 1. Supplies on hand Jan. 1: $3,000; Supplies on hand March 31: $850 2. A 5%, $22,000 1 - year note was signed Jan. 1 3. Salaries owed to employees, but not yet paid or recorded, $10,500 4. Unearned Revenue had a balance of $10,000 on Jan. 1; As of March 31, 25% has been earned. 5. Revenue earned, but not yet received or recorded, $5000 6. 1 - year insurance policy was purchased Jan. 1 for $18,000; record expired insurance 7. Depreciation on equipment is $550 per month. 11. Journalize the following transactions for the quarter ended March 31: 1. $16,000 of supplies were purchased Jan. 1; Supplies on hand September 30 was $6,500 2. A one-year insurance policy purchased Jan. 1 for $24,000 3. On Jan. 1, rent was paid in advance for one year, $36,000 4. A 1-year 25,000, 8.25% note payable was signed Jan. 1 5. Equipment depreciates $850 per month 6. Six employees worked the last 4 days of March, each earning $350 per day; This has not been paid or recorded 7. $48,000 was accepted on Jan. 1 for work to be performed at a future date; Work is performed uniformly during the year; record what has been earned during the first quarter. 8. Revenue earned during the quarter but not yet received or recorded totaled $28,500