c. The beginning balance of Office Supplies was $4,000. During the year, Laughter purchased office supplies for $5,200, and at December 31 the office supplies on hand tocal $2,400. supplies on hand total $2,400. d. During December, Laughter designed a landscape plan and the client prepaid $7,000. Laughter recorded this amount as Unearned Revenue. The job will take several months to complete, and Laughter estimates that the company has carned 40% of the tocal revenue during the current year. c. At December 31, Laughter had earned \$3,500 for landscape services completed for Turnkey Appliances. Turnkcy has stared that they will pay Laughter on January 10. f. Depreciation for the current year includes Equipment, $3,700; and Trucks, $1,300. g. Laughter has incurred $300 of interest expense on a $450 interest payment due on January 15 . Requirements 1. Journalize the adjusting encry needed on December 31 , for each of the previous items affecting Laughter Landscaping. Assume Laughter records adjusting entrics only at the end of the year. 2. Journalize the subsequent journal entries for adjusting entries d,d, and g