1. The following is a partial list of business transactions for Ortega Consulting Company. They all took place during the months of November and December 2011. Record each of the transactions in the general journal form on the next page. Use proper journalizing format/procedures, but you may OMIT the explanation part of each entry. 2011 Nov. 1 Billed Bob Branch $8,000 for consulting services performed. 2 Paid monthly rent of $3,000. 9 Purchased computer equipment for $10,000 on account. 15 Agreed to do design work for ABC Company. ABC gave Ortega a check for $4,000. The work will be done in December 2011 and January 2012. 25 Paid $10,000 due on the computer purchased on Nov. 9. Dec. 1 Received $8,000 from Bob Branch on his account. 31 Completed half of the work contracted by ABC Company. Make the necessary adjusting entry. 31 The Office Supplies account has a debit balance of $4,000; an inventory results in a count of $500 of supplies still on hand. Make the necessary adjusting entry. 31 As of December 31, the one employee has worked 2 days during the month but has not been paid a total of $1,000 for her work. Make the necessary adjusting entry. 31 Expired insurance is equal to $1,500. Make the necessary adjusting entry