Adjusting Entries The following selected accounts appear in the Birch Company's unadjusted trial balance as of December 31, the end of the fiscal year all accounts have normal balances Supple 700 Common Feeted: 6.000 Required Prepare the necessary adjusting entries in the general journal as of December 31, assuming the flowing 1. On September 1, the company entered into a prepaid equipment maintenance contract. Birch Company paid $2,700 to cover maintenance service for six months, beginning September 1. The payment was debited to Prepaid Maintenance 2. Supplies on hand at December 31 are $2,900. 3. Unearned commission fees at December 31 are $4,000 4. Commission fees earned but not yet billed at December 31 are $3.500 (Note: Debit Fees Receivable) 5. Birch Company's lease calls for rent of $900 per month payable on the first of each month plus an annual amount equal to 2% of annual commissions earned. This additional rent is payable on january 10 of the following year (Note: Be sure to use the adjusted areount of commissions named in computing the additional Deat