As the senior accountant for Great Wall, Inc., one of your responsibilities at months end is to prepare the Adjusting Journal Entries (AJEs) for submission to the accounting manager. Prepare the AJEs based on the following information.

1. Of the total supplies purchased for $4,000, it was determined that $1,500 was used.

2. Prior insurance transactions show that at the time of purchase, insurance prepayment was $24,000 for the 24 months. Assume that $8,000 was consumed for the period under review.

3. Assume that $3,600 received as commission was credited to the unearned commisson account. It was determined that earned commission was deemed to be $1,200.

4. Unpaid salary was calculated as $5,000.

5. Unpaid utilities were determined as $1,600.