Accrued but unrecorded and uncollected consulting services revenue totals S1.500 at December 31.1 The company determined that $2,500 of previously unearned consulting services revenue had been December 31. 2015. Office supplies on hand at December 31 total S110 The company purchased all of its equipment when it first began business At that time, the estimate life of the equipment was six years (72 months) The company prepaid its six-month rent agreement on October 1, 2015 The company prepaid its 12-month insurance policy on March 1. 2015 Accrued but unpaid salaries total S1.900 at December 31. 2015 On June 1. 2015, the company borrowed $9,000 by signing a nine month, 8 percent note payable The amount, plus interest, is due on March 1. 2016 The company's CPA estimates that income taxes expense for the entire year is $7.500 The unpaid poi this amount is due early in 2016 Instructions a-1. Prepare the necessary adjusting journal entries on December 31. 2015