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

a$.$ Unrecorded depreciation on equipment is $$800.$

b$.$ The Supplies account has a balance of $$3,100.$ Supplies on hand at the end of the period totaled $$1,200.$

c$.$ On the date for preparing financial statements, an estimated utilities expense of $$425$ 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, Solid Insurance Company sold a one$-$year policy to a customer and recorded the receipt of the premium by debiting Cash for $$800$ and crediting Unearned Premium Revenue $$800.$ 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 $$1,050$ have been incurred but not paid.

g$.$ At the end of the accounting period, $$411$ of interest has been earned but not yet received on notes receivable that are held.$\backslash$table$[[,$Description,Debit,Credit$],[$a$.,gra{d}^{},$$$,$$