2. Compute the following adjustme pute the following adjustments and record in the attached General Journal: b. a. ROBO Company ROBO Company pays its employees every Friday. On Friday, January 4, 2013, the Company paid $3,500 for the 5 days beginning the previous December 31. Prepare the adjusting entry on December 31. (Hint: Calculate the payroll for December 31, 2012.) The unearned revenue account shows a balance of $46,000. According to the manager, 60% of that amount has been earned. C. At the end of the month, $5,700 of services have been performed but not yet billed. d. The balance for Prepaid Insurance is $6,600 prior to the year-end adjustment, the unexpired balance is $2,400. e. The balance for Supplies is $1,200 prior to the year-end adjustment, the year-end inventory balance is $400. 3. Adjustment for depreciation. The estimated amount of depreciation on equipment for the current year is $10,650. Journalize the adjusting entry to record the depreciation. 4. The following accounts were taken from the Adjusted Trial Balance columns of the end-of- period spreadsheet for April 30, for Finnegan Co.: Accumulated Depreciation Fees Earned Depreciation Expense Rent Expense Prepaid Insurance Supplies Supplies Expense $32,000 78,000 7,250 34,000 6,000 400 1,800 Prepare an income statement