a. On January 1, 2023, Adriana took out a bank loan for $60,000 with an interest rate of 5%. Interest is payable on the first day of each following month.

b. Students paid $30,000 in advance for cooking classes. At the end of the month, Adriana finished teaching $10,000 worth of cooking classes.

c. During the month, Adriana purchased supplies for her cooking classes such as meats and cheese for $5,000. At the end of the month, a physical count shows that $1,000 of supplies are left.

d. On September 1, Adriana purchased a refrigerator costing $2,400. This equipment will be used for 5 years and then donated to the food bank.

e. Adriana was hired to teach at a food festival. She taught the Secrets to Italian Cooking on September 30 and sent the festival organizers an invoice for $9,350. The invoice was paid in full on October 15, 2023.

f. Adriana will pay salaries of $3,360 for two weeks (14 days) on October 9, 2023. At the end of the month, nine days of salaries are unpaid and unrecorded.

Required: For transactions a to f, help Adriana prepare the adjusting entries on September 30, 2023. I need to make an Excel sheet for this, and account titles and explanations are needed. I know that e is Depreciation Expenses.