a. Pokfield, Inc. had the following separate situations occur during 2019. On June 1, 2019, Pokfield, Inc. paid the annual lease amount on its warehouse space. The annual lease is $13,200 and was recorded by debiting Prepaid Rent and crediting Cash. No adjusting entries have been prepared since June 1, 2019. b. The Unearned Revenue account has an unadjusted balance of $8,000 consisting of gift cards sold to customers. Redeemed gift cards that have not yet been recorded total $2,400. The company has not yet received a bill for utilities nor paid for the month of December. The expense is estimated to be $1,680. c. d. On December 1, 2019, Pokfield, Inc., received $3,000 cash from a customer related to a special order. The special order was delivered to the customer on December 29 but no entry has been made to record the delivery. On December 31, 2019, employee wages of $4,600 have been incurred but not paid or recorded e. f. On December 31, 2019, $880 of interest has been incurred, but not yet paid or recorded. Required: The company's accountant is preparing the annual financial statements on December 31, 2019 and has asked you to prepare the adjusting entries for each situation. (Ignore parts g and h on the answer booklet)