4. Pretty Big Company is preparing financial statements for the year ended 30 June 2023. The accountant has put together the following information for adjusting entries. Prepare adjustments for each of these items as needed. You may prepare journal entries, use the accounting effects template from your textbook or show in some other way which accounts are affected, and whether each account increases or decreases. You may assume that if you show a debit to a particular account, I know whether the debit means an increase or a decrease. a. Rent on a storage unit is paid for 6 months in advance. The most recent payment, for $24,000 was made on April 1 and debited to Prepaid Rent at that time. b. The utilities bill for June arrived on July 6 in the amount of $975. Payment is due by July 20. c. A physical count of office supplies on June 30 showed $582 of supplies on hand. The balance in the Supplies account is $1,691. d. Equipment has a useful life of 15 years and a historical cost of $420,000. It is depreciated on a straight-line basis. The estimated salvage value is $10,000. e. Pretty Big completed a job for a client on June 28. The client will be billed for $43,500 on July 2. f. Another job was completed for a different client on June 26. The client had paid $51,200 for this job on April 1, when work began. This amount was added to Unearned Revenue. No other entries have been made on this account since April 1. g. Employees have earned $19,400 in wages since the last pay date. This amount will be included in first payroll in July. h. On April 5, Pretty Big converted a customer account to a note. The customer will pay the original amount of $100,000 plus interest at a 6% annual rate when the note matures on July 5