3. Prepare adjusting journal entries for the year ended December 31, 2019, for each of the independent situations (a) to (d): (8 marks) a. Employees have earned wages of $1500, but nothing has been recorded yet since it isn't the end of the work week, or payday. b. Consulting work valued at $5000 has been completed, but nothing has been recorded yet since the job isn't finished and invoices have not been created. c. The Office Supplies account had a balance of $234 on January 1, 2019. During the year, and additional $788 worth of supplies were purchased. A count of the supplies at year-end showed a value of $565 in stock. d. One third of the work for a $12,000 fee (received in advance) has been completed. General Journal Page 16 Date Particulars P.R. Debit Credit