a) On December 1st, Wildflower signed a 6%, three-month $25,000 note payable. An entry is needed on December 31 st for interest owing. b) Wildflower's unadjusted trial balance shows equipment of $50,000 and accumulated depreciation, equipment of $15,000. The equipment is depreciated on a straight-line basis over 5 years. A depreciation entry for the current year is needed. c) Wildflower's unadjusted trial balance shows unearned service revenue of $6,000. By year-end, $4,000 of this balance was still unearned. d) Wildflower paid $3,000 owing to suppliers for supplies inventory that had been purchased on account (on credit) the previous menth. e) $5,000 was paid for salaries. Of this amount, $1,000 had previously been accrued as owing. $4,000 was for salaries for the current month. f) Wildflower performed $5,000 of service revenue for customers, on credit (on account). g) Collected $2,000 that was owing on account from customers from the previous transaction. h) An entry was made to adjust for $1,000 in rent expense that is owing. i) Declared and paid $800 of dividends to common shareholders. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Debit account } & Credit account & Debit \$ & Credit \$ \\ \hline Date & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} j) Wildflower closed the Office Expenses account of $80,000