Answer questions 26-30 please don't understand the process and steps to get there.

Use the following to answer the next five questions SAMANTHA, INC. Unadjusted Trial Balance December 31, 2012 DR CR Cash $ 36,600 Accounts Receivable 3,000 Supplies 500 Equipment 18,500 Accumulated Depreciation - Equipment 2,000 Accounts Payable 6,000 Retained Earnings 4,000 Common Stock 37,700 Fee Revenue 17,000 Salaries Expense 2,700 Insurance Expense 500 Rent Expense 4,800 Interest Expense 100 66,700 $ 66,700 26. At December 31, 2012 there were $300 of supplies on hand. The adjusting entry would include a A. debit to Supplies Expense of $300. credit to Supplies Expense of $200. debit to Supplies of $300 credit to Supplies of $200. awi None of the above 27. The Equipment was purchased on January 1, 2011. It has a useful life of eight years and an estimated salvage value of $2,500. The adjusting entry at December 31, 2012 would include a: debit to Depreciation Expense -Equipment for $4,000. debit to Accumulated Depreciation -Equipment for $2,000. credit to Depreciation Expense -Equipment for $2,000. m5ow credit to Equipment for $2,000. none of the above On August 1, 2012, Samantha paid the landlord $4,800 for one year's rent in advance. The adjusting entry at December 31, 2012 would include a 28. credit to Cash debit to Rent Payable debit to Rent Expense debit to Prepaid Rent none of the above On October 1, 2012, Samantha received $7,000 in advance for fees to be earned evenly over seven months beginning on that date. When Samantha 29 received the money on October 1, 2012, Fee Revenue was credited. The required adjusting journal entry at December 31, 2012 would include a: A. credit to Cash credit to Fee Revenue MO debit to Unearned Fee Revenue debit to Fee Revenue none of the above Refer to the previous question. The amount of the adjusting journal entry at December 31, 2012 would be: 30 $ 3,000 $ 4,000 $ 1,000 $ 7,000 none of the above