Below are some information at the end of the month for the following items:

(a)	The beginning balance of the supplies account was $245. During the month the company bought additional supplies in the amount of $735. At the end of the month a physical inventory showed $343 of unused supplies.
(b)	The company has a 12% note payable in the amount of $17,000 due in six months. The interest expense of $170 for the month has not been recorded.
(c)	The company has two employees. The manager is paid $5,500 and the other employee is paid $650. Both amounts are due but not paid end of month.
(d) (e)	The unearned fees account shows a balance of $46,000. According to the manager 60% of that amount has been earned. At the end of the month, $5,700 of services had been performed but not yet billed.
	Instructions For each of the above items indicate: Indicate the adjusting entry if there is a need for one. Indicate the type of adjustment (deferral or Accrual).