Consider the following situations for Takoma Park 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. $2.600. Date a) Dec. 31 Accounts and Explanation Debit Credit b. Each Monday. Takoma Park pays employees for the previous week's work. The amount of weekly payroll is $4,200 for a seven-day workweek (Monday to Sunday). This year, December 31 on Thursday Date (b) Dec. 31 Accounts and Explanation Debit Credit c. The beginning balance of Office Supplies was $2,900. During the year, Takoma Park purchased office supplies for $3,300, and at December 31 the office supplies on hand totaled $1,600. (Assume that Takoma Park debits an asset account when supplies are purchased.)