4 11. In the journal provided, prepare adjusting entries for the following items. a. Depreciation on machinery is $840 for the accounting period. b. Interest incurred on a loan but not paid or recorded is $175. c. Office supplies of $300 were on hand at the beginning of the period. Purchases of office supplies during the period totaled $100. At the end of the period, $70 in office supplies remained. d. Commissions amounting to $740 were earned but not recorded or collected by year end. e. Prepaid Rent had an $1,000 mormal balance prior to adjustment. By year end, 30 percent had expired, f. Federal income taxes for the year are estimated to be $3,200