A. A physical count of the supplies shows that $230 of supplies remain on hand. B. The balance in Prepaid Insurance relates to an annual policy purchased on February 1, 2016. C. An analysis of the Unearned Service Revenue indicates that 80% has actually been earned as of December 31, 2016 D. Unbilled and unrecorded fees for work done by us totaled $ 11, 500 E. The weekly payroll for a five day work week is $6,000 with salaries paid every Friday. Assume that December 31 fell on a Tuesday. F. The annual estimated depreciation on equipment is $ 20,000. On May 1^st Romney Company purchased $ 15,000 of merchandise from Obama Corp. terms 2/10, n/30 f.o.b. shipping point. As an accommodation to Romney Obama paid the shipping charges of $500 and added that amount onto Romney's invoice. On May 9th, Romney returned $4,000 of merchandise and paid the balance due. Make the journal entry for Romney for May 1^St Make the journal entry for Romney for May 9^th