4A (alt1) Part 3 of 10 HW Score: 3.1%, 0.31 of 10 points Points: 0.31 of 2 Save Spotless Johns, the luxury portable toilet rental company, has collected the following data for the December 31 adjusting entries. (Click the icon to view the adjusting entries.) Required 1. Journalize the adjusting entry needed on December 31 for each of the items affecting Spotless Johns. Assume SpotlessJohns records adjusting entries only at the end of the year. 2. Journalize the subsequent journal entries for adjusting entries a, d, and g. a. Each Friday, Spotless Johns pays employees for the current week's work. The amount of the weekly payroll is $6,700 for a 5-day workweek. This year, December 31 falls on a Wednesday. SpotlessJohns will pay its employees on January 2. b. On January 1 of the current year, SpotlessJohns purchased an insurance policy that covers 2 years, $18,800. C. The beginning balance of Cleaning Supplies was $3,800. During the year, SpotlessJohns purchased cleaning supplies for $5,900, and at December 31, the cleaning supplies on hand total $2,000. d. During December, Spotless Johns arranged for rentals at a Christmas and a New Year's Eve party at a resort. The client prepaid $7,400. SpotlessJohns recorded this amount as Unearned Revenue. SpotlessJohns estimates that the company has earned 40 percent of the total revenue during the current year and will earn the balance on January 3. e. f. On December 31, SpotlessJohns had earned $2,900 of a 2-month rental at the Crystal Ice Palace. The Crystal Ice Palace has stated that it will pay Spotless Johns the entire balance due for the 2 months on February 1. Amortization for the current year includes Equipment, $4,100, and Trucks, $1,800. Make one compound entry to record the amortization, but use separate amortization accounts for each asset. g. SpotlessJohns has incurred $320 of interest expense on a $440 interest payment due on