1) On July 1, Spectacular Sodas had a $14,500 balance in supplies. The company purchased $10,000 more of supplies on August 23. For the quarter ended September 30, the company had used $16,700 of the supplies. Record the September 30 adjusting entry

2) On April 1, Hammy Catering purchases a 3-year insurance policy for $78,200 that starts on the same day. Record this transaction into a journal entry

3) On March 31, Wiring Experts Corp. estimates that $59,500 of their outstanding accounts receivable will be uncollectible. Record the March 31 adjusting entry