Consider the following situations for Brunswick Welding Services (Click the icon to view the situations.) Joumalize 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 journal entry table) a. Depreciation for the current year includes Equipment, $2,100. Date (a) Dec. 31 Accounts and Explanation Debit Credit b. Each Monday. Brunswick 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 fat on Thursday Date (b) Dec. 311 Accounts and Explanation Debit Credit c. The beginning balance of Office Supplies was $2,000. During the year, Brunswick purchased office supplies for $2,700, and at December 31 the office supplies on hand totaled $1,000, (Assume that Brunswick debits an asset account when supplies are purchased.)