Best First Aid offers first aid training to individuals and groups across the city. The following information is available to be used in recording annual adjusting entries for the company's October 31, 2017, year end 1.Best First Aid purchased equipment on November 1, 2013, for $9,000. The equipment was estimated to have a useful life of six years. .2.On November 1, 2016, the company had a balance of $1,000 in its Supplies account. Additional supplies were purchased during the year totalling $2,500. The supplies inventory on October 31, 2017, amounts to $980 3.On July 1, 2017, Best First Aid borrowed $28,000 and signed a nine-month, 6% note payable. Interest and principal are payable at maturity 4.On October 1, 2017, Best First Aid moved to new offices. Rent is $800 per month. Best First Aid paid the first three months' rent that day 5.Best First Aid requires a $200 deposit from clients as an advance payment for first aid training courses when they are booked. As at October 31, 2017, Best First Aid has deposits for 15 training courses recorded as unearned revenue. A review of the company's records shows that the company has provided all but five of the 15 training courses. .6.0n October 28, 2017, Best First Aid provided a first aid training course to MRC employees. Best First Aid was too busy to invoice MRC that day. Instead, it prepared the S1,550 invoice on November 2, 2017. MRC agreed to pay this amount on November 15 2017 7.Best First Aid has two employees, who are each paid $125 per day. On October 31, 2017, these employees had each worked three days since they were last paid. 8.In early November, Best First Aid received an invoice for $360 from BellTel for October telephone charges. The amount has not yet been recorded or paid. Prepare the adjusting journal entries