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

a$.$ Unrecorded depreciation on equipment is $$3,300.$

b$.$ The Supplies account has a balance of $$5,400.$ Supplies on hand at the end of the period totaled $$3,400.$

c$.$ On the date for preparing financial statements, an estimated utilities expense of $$2,800$ 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 $$5,200$ debit to Prepaid Rent and a $$5,200$ credit to Cash. Monthly statements are now being prepared. 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 $$3,000$ have been incurred but not paid.

g$.$ At the end of the accounting period, $$2,900$ of interest has been earned but not yet received on notes receivable that are held.