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

a. Unrecorded depreciation on equipment is $1850

b. The Supplies account has a balance of $4000. Supplies on hand at the end of the period total $2500.

c. On the date for preparing financial statements, an estimated utilities expense of $610 has been incurred, but no utility has been received.

d. On the first day of the current month, rent for four months was paid and recorded as a $2800 debit to Prepaid Rent and a $2800 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 $635 have been incurred but not paid.

g. At the end of the accounting period, $725 of interest has been earned but not yet received on notes receivable that are held.