3. Please prepare the adjusting entries for following events on February 28 (24 Points): (1). On January 2, Apple Inc. received $1,000 cash from customer in advance for the future service that will be offered in February. That time, accountant of Apple Inc. has correctly recorded the transaction. (2). The employee salaries are $800 per day. Apple Inc. pays the salaries once a week on every Friday. This year, February 28 falls on a Tuesday. (3). On February 8, Apple Inc. purchased $300 supplies on account. On February 15, Apple Inc. paid the money to the supplier. Accountant has correctly recorded the two events. On February 28, accountant physically counted the supplies on hand and found $120 supplies unused. (4). On February 1, Apple Inc. prepaid $2,400 insurance premiums which cover one year period since this February. Accountant has correctly recorded the purchase transaction on February 1. (5). On February 1, Apple Inc. purchased the computer for $2,800. The computer generally can be used for up to 4 years and can be sold for $400 after four years. Accountant has correctly recorded the purchase transaction on February 1. (6). In February, Apple Inc. earned $120 interest revenues from its bank saving account. However, till February 28, Apple Inc. has not yet received the interest from the bank