Consider the following situations for Betterton Welding Services: Click the icon to view the situations.) Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) 100 a. Depreciation for the current year includes Equipment, $2,500. Date Accounts and Explanation Unearned Revenue Debit Credit (a) Dec. 31 a. Depreciation for the current year includes equipment, $2,500. b. Each Monday, Betterton pays employees for the previous week's work. The amount of weekly payroll is $8,400 for a seven-day workweek (Monday to Sunday). This year, December 31 falls on Thursday. c. The beginning balance of Office Supplies was $2,300. During the year, Betterton purchased office supplies for $2,900, and at December 31 the office supplies on hand totaled $1,200. d. Betterton prepaid a two full years' insurance on April 1 of the current year, $6,240. Record insurance expense for the year ended December 31. e. Betterton had earned $3,100 of unearned revenue. f. Betterton had incurred (but not recorded) $200 of interest expense on a note payable. The interest will not be paid until February 28. g. Betterton billed customers $5,500 for welding services performed