Additional Information: a) The equipment was purchased on January 1,2022. The useful life is estimated to be 10 years. b) As of December 31,2023 , the Company had accrued salaries of $1,330 c) Of the balance in the Unearned Revenue account, $700 had not been earned by year-end. d) A count of supplies on December 31, 2023 showed $560 of supplies had been used during the year. e) On May 1,2023, the Company rented an office building for one year and paid $33,600 in cash. The adjusting entry to record (e) above is: b. c. d. e