3B-4. (Similar to problem 3B-2) For the transactions listed, make the original accounting entry, if any; then make the appropriate adjusting entry that would occur on December 31. Please use the T-account format; mark the original entry with "org" and the adjusting entry with "adj". You do not need to worry about balances in the various accounts. a. On March 22, the company purchased supplies for $2,900 on account. On December 31 the amount of supplies remaining had a value of $800. b. The company purchased equipment for 24,000 cash on April 1. The equipment has a 3-year useful life. c. On October 1, the company paid $48,000 cash in advance for 4 years rent on a new office. d. On July 1, the company borrowed $80,000 at 10% annual interest from another company. The note and all the interest is due in one year. e. The company employees get paid on the 7th of each month. As of December 31, the employees are owed $15,200 in wages. (In this case, show the adjusting entry and then the entry that would be made on January 7th to record payment.)