c. Salaries expense is $2,500 per day, Monday through Friday, and the business pays employees each Friday. This year, March 31 falls on a Thursday. Journal Entry Date Accounts Debit Credit Mar d. The unadjusted balance of the Supplies account is $800. Supplies on hand total $600. Journal Entry Date Accounts Debit Credit Mar e. Equipment was purchased two years ago at a cost of $6,000. The equipment's useful life is five years. Journal Entry Date Accounts Debit Credit Mar f. On September 1, when $1,236 was paid for a one-year insurance policy, Prepaid insurance was debited and Cash was credited. Journal Entry Date Accounts Debit Credit Mar radjusting entries have been made for the year. (Record debits first, then credits. Exclude explanations from any Journalize the adjusting entry needed at March 31, the fiscal year-end, for each of the following indeper Joumal entries.) (Click the icon to view the transactions.) a. On January 1, $8,600 rent was collected in advance. Cash was debited and Uneamed rent revenue was credited. The tenant was paying six months' rent in advance. Journal Entry Date Accounts Debit Credit Mar b. The business holds a $20,000 note receivable. Interest revenue of $835 has been carried on the note but not yet received. Journal Entry Accounts Date Debit Credit Mar c. Salaries expense is $2,500 per day, Monday through Friday, and the business pays employees each Friday. This year, March 31 falls on a Thursday