Adjusting Entries - For each of the following unrelated situations, prepare the necessary adjusting entry in general journal form:

a. Unrecorded depreciation on equipment is 1,850

b. The supplies account has a balance of 5,000. Supplies on hand at the end of the period total $2,500

c. On the date for preparing financial statements, an estimated utilities expense of $550 has been incurred, but no utility bill has been received.

d. On the first day of the current month, rent for four months was paid and recorded as a $2,800 debit to Prepaid Rent and a $2,800 credit to Cash. Monthly statements are now being prepared.

e. Nine months ago, Macke Insurance Company sold a one-year policy to a customer and recorded the receipt of the premium by debiting Cash for $624 and crediting Unearned Premium Revenue for $624. No adjusting entries have been prepared during the nine-month period. Annual financial statements are now being prepared.

f. At the end of the accounting period, employee wages of $700 have been incurred but not paid.

g. At the end of the accounting period, $800 of interest has been earned but not yet received on notes receivable that are held.