Capper Industries prepares adjusting entries on a monthly basis. The following information is available for you to prepare the monthly adjusting journal entries on September 30, 2020.

(a) Provided services to clients totaling $3,800 that have not yet been billed or collected

(b) Equipment was purchased June 1, 2020 for $29,400. The company uses the straight-line method of depreciation and has estimated that the equipment will have a useful life of 7 years.

(c) The unadjusted balance in the Supplies account is $3,300. A count on September 30 shows $400 of supplies currently on hand.

(d) On May 1, 2020, a one-year insurance policy was purchased for $4,500

(e) On July 27, 2020 received $3,600 cash from a client for services to be provided equally over the 3 months of August through October.

(f) Unpaid and unrecorded salaries at September 30 total $928