Consider the following situations for Bookfield 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.) a. Depreciation for the current year includes Equipment, $2,300. b. Each Monday, Bookfield pays employees for the previous week's work. The amount of weekly payroll is $7,700 for a seven-day workweek (Monday to Sunday). This year, December 31 falls on Thursday. a. Depreciation for the current year includes equipment, $2,300. b. Each Monday, Bookfield pays employees for the previous week's work. The amount of weekly payroll is $7,700 for a seven-day workweek (Monday to Sunday). This year, December 31 falls on Thursday. c. The beginning balance of Office Supplies was $2,900. During the year, Bookfield purchased office supplies for $3,400, and at December 31 the office supplies on hand totaled $1,100. d. Bookfield prepaid a two full years' insurance on July 1 of the current year, $6,960. Record insurance expense for the year ended December 31 . e. Bookfield had earned $2,800 of unearned revenue. f. Bookfield had incurred (but not recorded) $110 of interest expense on a note payable. The interest will not be paid until February 28. g. Bookfield billed customers $9,500 for welding services performed