A friend has asked you to look at the accounts of his small restaurant and recommend the end-of-period adjusting entries. After viewing the accounts, it was apparent that the following adjusting entries were required.

Complete the adjusting journal entries for each of the following items.

a. Wages of $2,877 and salaries of $1,400 have been accrued but not paid.

b. A total of $8,800 of prepaid rent has been consumed.

c. Total depreciation expense of $10,700 must be recognized, consistingof kitchen equipment, $4,900, and furnishings $5,800.

d. A total of $4,000 of prepaid insurance must be expensed.

e. Supplies of $1,218 have been used but not expensed.

f. Interest on a note payable in the amount of $436 must be accrued.