Adjusting entriesk. At the end of the year, FF had delivered $$2,600$ of red and green Christmas fudge which had not been billed or recorded yet. $($Isn$\text{'}$t green food supposed to be healthy?$)$

$$1,950$ of the cash received in transaction $d.$ had not been earned by December $31,2023.$ It was for fudge that FF will produce in $2024.$

m$.$ FF completed and delivered fudge for which they had been paid in $2022.$

$2$

n$.$ Interest should be accrued on the note in transaction g$.$ The note was issued on May $1$ and bears an annual interest rate of $9\%.$

o$.$ Salaries of $$7,150$ were owed to employees at year$-$end $($earned by employees but not paid$).$

p$.$ The balance in prepaid insurance at the beginning of the year has completely expired by the end of $2023.$ In addition, the premium payment made in transaction $"$c$"$ was made on August $1$ and covers $12$ months. As a result, part of that payment has also expired. Your adjusting entry should record $(1)$ the expiration of the prior year prepaid insurance as well as $(2)$ the amount of the current year premium that has expired.

q$.$ Supplies that cost $$22,750$ were left on hand at year$-$end.

r$.$ Depreciation on all the equipment is $$9,100$ for the year.