Compute and prepare the appropriate adjusting entries. 2) (a) [6%] The balance in the pre-paid insurance account, before adjustment at the end of the year, is $6,676. The amount of un-expired insurance is $2,350. (b) [6%] The company determines that the interest expense on a note payable for period ending December 31st is $775. This amount is payable on January 1st. Prepare the journal entries required on December 31st (c) [6%] Jones Realty Company pays Is eddy salaries of $13,000 on Friday for a five-day week ending on that day. Journalize the necessary adjusting entry at the end of the accounting period, assuming that the period ends on Tuesday. (d) [6%] The balance in the unearned fees (liability) account, before adjustment is $4,000. Prepare the required adjusting entry if the amount of unearned fees balance at year-end is $1,200. (e) [4%] The estimated amount of depreciation on equipment for the current year is $2,345. Journalize the adjusting entry to record depreciation. (f) [6%] The Supplies account had a beginning balance of $1,250. Supplies purchased during the period totaled $2,500. At the end of the period before adjustment, $650 of supplies was on hand. Prepare the adjusting entry for supplies. (g) [6%] Fees earned but not billed $12,000. Prepare the January 31st adjusting entry